Form 995. Provision of Town Planning Information by Local Bodies.
General Details
Denomination
Form 995. Provision of Town Planning Information by Local Bodies.
Procedure type
Taxation
Subject
Taxes
Purpose
Annual presentation by Local Entities of the information declaration model 995, which contains urban planning information.
Responsible body
State Revenue Office
General information of the procedure
Start form
job
Applicant: Administration
Place for presentation
Telematic
Documentation
Informative declaration model 995, to be presented by the Local Entities to the AEAT, containing certain information of an urban planning nature.
Phases of the procedure/service
Start: Submission to the AEAT by the Local Entities of form 995, which contains urban planning information related to the Tax on Constructions, Installations and Works, the Tax on the Increase in the Value of Urban Land, the Tax on Real Estate of resident persons abroad, to changes in land classification, and to Building Licenses. Said model 995 is sent to the AEAT in the month of March of each year, referring the information it contains to the previous calendar year.
Procedure: Reception of model 995 by the AEAT.
Termination. Incorporation of the information contained in the 995 forms into the AEAT databases.
Forms
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic certificate
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Convenio entre la AEAT y la Federación Española de Municipios y Provincias para el intercambio de información tributaria y colaboración en la gestión recaudatoria de 15 de abril de 2003.
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Ley 58/2003, de 17 de diciembre,
General Tributaria. Artículo 94 y 95. (BOE 18-diciembre-2003)
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Ley 40/2015, de 1 de octubre,
de Régimen Jurídico del Sector Público. Artículos 140 a 142, 155 y disposición adicional 17ª (BOE 02-10-2015).
Regulations that approve the inclusion of the procedure or service in the registry
Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria,por la que se crea la sede electrónica y se regulan los registros de la Agencia Estatal de Administración Tributaria. (BOE 29-diciembre-2009)