Model 952. VAT. Communication of the change to the gross tax base in cases of bankruptcy and bad credit.
General Details
Denomination
Model 952. VAT. Communication of the change to the gross tax base in cases of bankruptcy and bad credit.
Procedure type
Taxation
Subject
Taxes
Purpose
Enable the form provided for reporting changes to tax bases in Value Added Tax and receipt of corrective invoices.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Phases of the procedure/service
Start: Communication from the taxpayer
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Royal Decree 1624/1992, of December 29,which approves the Regulation of Value Added Tax and modifies Royal Decree 1041/1990, of July 27, which regulates the census returns that must be submitted for tax purposes by businessmen, professionals and others taxpayers; Royal Decree 338/1990, of March 9, which regulates the composition and manner of use of the tax identification number, Royal Decree 2402/1985, of December 18, which regulates the duty of issue and deliver invoices that are the responsibility of business owners and professionals, and Royal Decree 1326/1987, of September 11, which establishes the procedure for applying the Directives of the European Economic Community on the exchange of tax information. Art 24. (BOE 12-31-1992)
Processing regulations
Resolution of March 4, 2014, of the General Directorate of the State Tax Administration Agency,on assistance to taxpayers and citizens in their telematic identification before collaborating entities on the occasion of the payment of debts through the account debit procedure, through the non-advanced signature system with access code in a prior registration (pin24h). (BOE March 11, 2014)