As the declaration of income citizens who are posted abroad.
For the presentation of the statement of Income Tax of Individuals, taxpayers this tax posted abroad use any of the following ways:
1 .- Electronic filing of the declaration. (The digital certificate can be obtained at embassies and consulates). To do that will be installed in the browser the device for generating electronic signatures, whether the electronic ID, electronic certificate issued by the National Mint or any other supported by the Inland Revenue, in the terms established in Orden/HAC/1181 / 2003 of 12 May (BOE May 15, 2003).
2 .- In the case of return or negative statements, they may be sent by registered mail addressed to the last delegation of the tax office in whose district had or resident taxpayers moved habitual.Si not has had normally open in a credit institution shall include in the statement a request to the Administrator or delegate of the appropriate AEAT, who earlier the opportunistic behavior, may order the payment by issuing a personal check from the Bank of Spain.
3 .- appoint a legal representative in Spain.
0 comments:
Post a Comment