Model 281. Quarterly information statement on operations involving the sale of tangible goods carried out in the Canary Islands Special Area without the goods moving through the Canary Islands.
General Details
Denomination
Model 281. Quarterly information statement on operations involving the sale of tangible goods carried out in the Canary Islands Special Area without the goods moving through the Canary Islands.
Procedure type
Taxation
Subject
Taxes
Purpose
Procedure for the presentation and consultation of model 281. Quarterly informative declaration of trade operations of tangible goods carried out in the Canary Islands Special Zone without the goods transiting through Canary Islands territory
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Administration
Place for presentation
Online, at the Tax Agency eOffice
Phases of the procedure/service
It does not have specific processing phases
Forms
Resolution deadline
According to applicable regulations
Resolution body
State Revenue Office
Resources
The presentation of appeals is not appropriate
Information linked to electronic processing
Identification system
Electronic certificate
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
Orden HFP/1285/2023, de 28 de noviembre,por la que se aprueba el modelo 281, "Declaración informativa trimestral de operaciones de comercio de bienes corporales realizadas en la Zona Especial Canaria sin que las mercancías transiten por territorio canario" y se establecen las condiciones y el procedimiento para su presentación, y por la que se regulan los requisitos del "Libro registro de operaciones de comercio de bienes corporales realizadas en la Zona Especial Canaria sin que las mercancías transiten por territorio canario" (BOE 30-noviembre-2023).