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
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)