Skip to main content

Form 113. Communication of data relating to capital gains due to a change of residence when it occurs to another Member State of the European Union or the European Economic Area with effective exchange of tax information.

General Details

Denomination

Form 113. Communication of data relating to capital gains due to a change of residence when it occurs to another Member State of the European Union or the European Economic Area with effective exchange of tax information.

Procedure type

Taxation

Subject

Taxes

Purpose

This procedure allows for electronic submission, as well as pre-declaration and consultation of this communication model.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen

Place for presentation

Telematic

Documentation

Model 113

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

No appeal is allowed

Information related to electronic processing

Identification system

Electronic Spanish ID, Electronic certificate

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

Order HAP/2835/2015, of December 28,

which approves model 113 for the communication of data related to capital gains due to a change of residence when it occurs to another Member State of the European Union or the European Economic Area with effective exchange of tax information, the form and deadline are established for presentation and other tax regulations are modified. (BOE 30 - December - 2015)

Processing regulations

Order HAP/2835/2015, of December 28,

which approves model 113 for the communication of data related to capital gains due to a change of residence when it occurs to another Member State of the European Union or the European Economic Area with effective exchange of tax information, the form and deadline are established for presentation and other tax regulations are modified. (BOE 30 - December - 2015)

Regulations approving the inclusion of the procedure or service in the registry

Order HAP/2194/2013, of November 22,

which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE 26-November-2013)