Model 991. Informative declaration of deposits derived from the leasing of real estate.
General Details
Denomination
Model 991. Informative declaration of deposits derived from the leasing of real estate.
Procedure type
Taxation
Subject
Taxes
Purpose
Procedure for submitting the Informative Declaration of guarantees derived from the leasing of real estate (form 991).
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Phases of the procedure/service
It does not have specific processing phases
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic certificate
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Artículo 95.1 b) de la La Ley 58/2003, de 17 de diciembre,
General Tributaria (BOE de 18-diciembre-2003).
-
Artículo 61 de la Ley 22/2009, de 18 de diciembre,
por la que se regula el sistema de financiación de las Comunidades Autónomas de régimen común y Ciudades con Estatuto de Autonomía y se modifican determinadas normas tributarias (BOE 19-diciembre-2009).