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 submission by local authorities of the information declaration model 995, which contains urban planning information.
Responsible body
State Revenue Office
General information about the procedure
Start form
job
Applicant: Administration
Place for presentation
Telematic
Documentation
Informative declaration model 995, to be submitted by Local Entities to the AEAT, containing certain information of an urban planning nature.
Phases of the procedure/service
Start: Submission to the AEAT by Local Entities of form 995, which contains urban planning information relating to the Tax on Construction, Installations and Works, the Tax on the Increase in the Value of Urban Land, the Tax on Real Estate for persons residing abroad, changes in land classification, and Building Permits. This form 995 is sent to the AEAT in the month of March of each year, the information it contains referring to the previous calendar year.
Procedure: Reception of form 995 by the AEAT.
Termination. Incorporation of the information contained in forms 995 into the AEAT databases.
Forms
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic certificate
Level of interactivity
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 approving 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)