Tax Form 996.Freezes on tax refunds handled by the Tax Agency.
General data
Designation
Tax Form 996.Freezes on tax refunds handled by the Tax Agency.
Type of procedure
Taxation
Subject
Taxes
Object
Filing of seizure orders with the State Tax Administration Agency by public entities and judicial authorities online.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Administration
Place of presentation
Telematics
Documentation
No additional documentation is required.
Phases of the procedure/service
No specific processing steps.
Forms
Resolution body
Tax Agency
Information linked to e-processing
Identification system
Electronic certificate
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- Law 58/2003 of 17 December 2003,
General Taxation.( BOE 18-December-2003 )
- Royal Decree 939/2005 of 29 July 2005,
approving the General Collection Regulation.( BOE 2-September-2005 )