Beginning next January 1, 2011 all entities having the legal form of corporation, limited liability company and joint ventures are required to receive media electronic communications and administrative notifications will perform the National Tax Administration Agency in its actions and taxation procedures, customs and foreign trade statistics and collection management.
The Royal Decree 1363/2010, on the assumptions governing compulsory administrative notices and communications by electronic means in the area of \u200b\u200bthe State Tax Administration Agency published in the Official Gazette of the past November 16, 2010, establishes mandatory receive electronic communications and administrative notices in the exercise of its powers will lead the State Revenue Agency to the following entities:
- The corporations ( entities number Tax ID that begins with the letter A)
- The limited liability companies (entities with NIF begins with the letter B)
- Corporations and unincorporated businesses that lack of English nationality (NIF starting with the letter N)
- permanent establishments and branches of non-resident entities English territory (NIF begins with the letter W)
- The joint ventures (companies whose NIF begins with the letter U)
- Tax Entities whose starting with the letter V and corresponds to one of the following types:
- Economic Interest Grouping
- European Economic Interest Grouping
- Pension Fund venture capital fund investment fund
- Securitisation Fund
- Stabilisation Fund
- mortgage market mortgage securitization fund
- Investment Guarantee Fund
addition to or irrespective of their legal form, are required to receive electronic communications and administrative notices that they practice the State Tax Administration Agency of individuals and entities which possesses one of the following circumstances:
- were entered in the register of corporations .
- have opted for the tax in fiscal consolidation regime l.
- have opted for the tax in the special regime l group of entities, governed by Chapter IX of Title IX of the Law 37/1992, of December 28 of the Value Added Tax. That
- were entered in the register measurable return to, as specified in Article 30 of Royal Decree 1624/1992 of December 29, Regulation on Value Added Tax.
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