Model 771. Self-assessment of payments for concepts and financial years without available form in the Tax Agency e-Office for voluntary disclosure provided for in Article 252 of the General Tax Act
General Details
Denomination
Model 771. Self-assessment of payments for concepts and financial years without available form in the Tax Agency e-Office for voluntary disclosure provided for in Article 252 of the General Tax Act
Procedure type
Taxation
Subject
Taxes
Purpose
New declaration for the self-assessment of fees corresponding to models and periods without a model available on the AEAT Electronic Office for voluntary regularization derived from article 252 of the LGT
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 deadline
Does not have
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
Orden HAC/530/2020, de 3 de junio,por la que se desarrolla la disposición final décima de la Ley 34/2015, de 21 de septiembre, de modificación parcial de la Ley 58/2003, de 17 de diciembre, General Tributaria, se aprueban los modelos 770, "Autoliquidación de intereses de demora y recargos para la regularización voluntaria prevista en el artículo 252 de la Ley General Tributaria" y 771 "Autoliquidación de cuotas de conceptos y ejercicios sin modelo disponible en la Sede electrónica de la AEAT para la regularización voluntaria prevista en el artículo 252 de la Ley General Tributaria", y se establecen las condiciones y el procedimiento para su presentación (BOE 16-06-2020).