Procedure

Form 585. Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities. Self-assessed tax return and payment by instalments.

General Data

Name

Form 585. Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities. Self-assessed tax return and payment by instalments.

Type of procedure

Taxpayer

Subject

Taxes

Object

Tax on the storage of spent nuclear energy and radioactive waste in centralised facilities.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen

Place of presentation

  • - Online

Documents

Form 585.

Procedure/service stages

  • Filing

Forms

Form 585 (On-line processing)

Resolution deadline

None

Resolution body

Tax Agency

Appeals

Lodging of appeals does not apply here

Information concerning electronic procedure

Identification system

Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Orden HAP/538/2013 de 5 de abril, por la que se aprueban los modelos 584 «Impuesto sobre la producción de combustible nuclear gastado y residuos radiactivos resultantes de la generación de energía nucleoeléctrica. Autoliquidación y pagos fraccionados» y 585 «Impuesto sobre el almacenamiento de combustible nuclear gastado y residuos radiactivos en instalaciones centralizadas. Autoliquidación y pagos fraccionados», y se establece la forma y procedimiento para su presentación. (BOE 6-abril-2013)