Form 995. Transfer of Town Planning Information by Local Authorities.
Type of procedure/service
Tax information
Subject
Taxes
SIA code
998486
Description
Annual submission by Local Authorities of information return form 995, containing town planning information.
Body responsible for the procedure
State Tax Administration Agency (EA0028512)
General information on the procedure/service
Instigating party
Oficio
Recipient office
Administration
Documents
Information return form 995, to be submitted by Local Authorities to the AEAT, containing town planning information.
Administrative silence office
None
Competent bodies
Tax Agency
End of procedure
Si
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.
Start: Submission to the AEAT on behalf of Local Authorities of form 995, containing town planning information on the payment of the construction, installation and works tax; the urban land gains tax; property tax for persons resident abroad; changes in land classification and building work permits. Form 995 is sent to the AEAT every year in the month of March with the information pertaining to the previous year.
Procedure. Reception of form 995 by the AEAT.
End. Incorporation of information from 995 forms to the AEAT databases.