Administrative Procedures. Ministry of Finance: Form 995. Transfer of Town Planning Information by Local Authorities.

Administrative Procedures

Name: 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)

Instigating party

Recipient office

Documents

Information return form 995, to be submitted by Local Authorities to the AEAT, containing town planning information.

Administrative silence office

None

Competent bodies

End of procedure

Basic Regulations

Place of submission

Stages of procedure

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.

URl for online processing