Model 770. Self-assessment of delay interests and surcharges for the voluntary regularisation provided for in Article 252 of the General Tax Act
General Details
Denomination
Model 770. Self-assessment of delay interests and surcharges for the voluntary regularisation provided for in Article 252 of the General Tax Act
Procedure type
Taxation
Subject
Taxes
Purpose
New declaration for the self-assessment of late payment interest and surcharges for voluntary regularization derived from article 252 of the General Tax Law
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics. The Tax Agency's E-Office
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HAC/530/2020, of June 3,by which the tenth final provision of Law 34/2015, of September 21, of partial modification of Law 58/2003, of December 17, General Tax, is developed, models 770, "Self-assessment of interest of delay and surcharges for the voluntary regularization provided for in article 252 of the General Tax Law" and 771 "Self-assessment of installments of concepts and years without a model available in the electronic headquarters of the AEAT for the voluntary regularization provided for in article 252 of the Law General Tax", and the conditions and procedure for its presentation are established (BOE 06-16-2020).