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Resolution Of May 26, 2015, Of The Department Of Revenue Of The State Tax Administration, Which Modifies The Term Of Admission To Voluntary Period Of The Receipts Of The Tax On Economic Activities Of The Axis Agency...

Original Language Title: Resolución de 26 de mayo de 2015, del Departamento de Recaudación de la Agencia Estatal de Administración Tributaria, por la que se modifica el plazo de ingreso en periodo voluntario de los recibos del Impuesto sobre Actividades Económicas del eje...

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Law 39/1988, of December 28, regulating local farms, in its articles 79 to 92, created the Tax on Economic Activities.

For its part, the Royal Legislative Decree 1175/1990, of 28 September, which approved the rates and the Instruction of the Tax points in its Rule 17. State Tax.

Article 23 of the General Collection Regulation, approved by Royal Decree 939/2005 of 29 July, provides that the collection of periodic due debts and collective notification may be carried out, inter alia, for any that is established for the income of the resources of the Public Finance.

Article 62.3 of Law 58/2003, of 17 December, General Tax confers on the competent tax administration the power to modify the period of voluntary period of the debts referred to in the paragraph previous.

Order PRE/3851/2007, of 10 December, establishing the Departments of the State Administration of Tax Administration and assigned to them functions and powers, in Article 6.2 thereof, attributes to the holder of the Department of Collection of that Public Body the competence to modify the voluntary period of income of the debts of collective and periodic notification whose management is carried out by the aforementioned Agency.

For all of this, I have agreed to dictate the following Resolution:


For the national and provincial quotas of the Economic Activities Tax of the financial year 2015, it is established that its collection will be carried out through the collaborating credit institutions in the collection, with the document of This will be done to the taxpayer. In the event that such an entry document was not received or had been lost, it must be entered with a duplicate to be collected in the Delegation or Administrations of the State Tax Administration Agency. for the province of the tax domicile of the taxpayer, in the case of national class quotas, or for the province of the domicile where the activity is carried out, in the case of provincial class quotas.


The time limit for the voluntary period of the Economic Activities Tax for the financial year 2015 is amended in the case of the quotas referred to in paragraph 1 above, with a new deadline set to cover from September 15 to November 20, 2015, both inclusive.

Madrid, May 26, 2015. -Director of the Collection Department of the State Administration of Tax Administration, Soledad García López.