TAX INFORMATION OBLIGATION |
ADMINISTRATION TO WHICH PROVIDE THE TAX INFORMATION |
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SUMMARIES OF WITHHOLDING TAXES AND ESTIMATED TAXES |
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General Criterion |
Competent administration for the exaction and levying |
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Entities that are depositaries or administrators of income on assets |
Competent administration for verification and investigation of the entities |
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Entities liable to payment of the Corporate Income Tax levied by the State and by the Historical Territories |
Remunerations received by company chairpersons and members of boards of directors |
Competent administrations for the exaction and levying |
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Withholdings on income from capital |
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GENERAL TAX INFORMATION OBLIGATIONS |
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Taxpayers engaged in business and professional activities |
Competent administration for the verification and investigation of the taxpayer |
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Taxpayers not engaged in business and professional activities |
Administration of the fiscal domicile of the taxpayer |
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Unsettled estates, joint-property entities and other entities with no legal status. |
Administration of the address for tax purposes of the members or stakeholders. |
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CENSUS TAX INFORMATION OBLIGATIONS |
To be submitted to the following administrations:
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VALUE ADDED TAX INFORMATION OBLIGATIONS |
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Recapitulative statements of intra-community supplies and acquisitions |
Competent administration for the verification and investigation of the taxpayer |
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Obligations of the dominant entity in Entity Groupings |
Administrations of the territories where the Group operates |
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ALLOCATION AND REVOCATION OF THE TAX IDENTIFICATION NUMBER |
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Allocation |
Legal entities and those without legal status |
Authority with jurisdiction for the address for tax purposes |
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Non-resident entities without a permanent establishment | Authority for the province in which the actions or operations are going to be carried out | ||
Revocation |
General rule | Authority with jurisdiction for the address for tax purpose, except when the inspection and investigation is the remit of another authority | |
Non-resident entities without a permanent establishment | Authority that allocated it |