Procedure

Form 589. Tax on the value of gas, oil and condensation extraction. Self-assessed tax return and payment by instalments.

General Data

Name

Form 589. Tax on the value of gas, oil and condensation extraction. Self-assessment and payment by instalments.

Type of procedure

Taxation

Subject

Customs

Object

Taxation on gas, oil and condensation extractions within Spain of concessions of hydrocarbon reserve exploitation to which part II of Law 34/11998, of 7 October, on the Hydrocarbon Sector refers.

Responsible body

National Tax Administration Agency

General information on the procedure

Start method

interested party

Applicant: Ciudadano - Empresa

Place of presentation

  • Online. Tax Agency e-Office

Procedure/service stages

  • Start: filing of self-assessment form

  • Procedure: filing control and deadlines.

  • End: if there has not been a submission, proof of the non-application or exemption; possibility of instigating data verification or investigation procedure.

Forms

Form 589. Online processing

Resolution deadline

None

Resolution body

Excise Duty Management Offices

Appeals

No appeal process is applicable.

Information concerning electronic procedure

Identification system

Electronic Certificate, PIN Number

Interactivity level

Level 4: Online processing

Normativa

Normativa Básica

Ley 8/2015, de 21 de mayo, por la que se modifica la Ley 34/1998, de 7 de octubre, del Sector de Hidrocarburos, y por la que se regulan determinadas medidas tributarias y no tributarias en relación con la exploración, investigación y explotación de hidrocarburos.

Orden HAP/1349/2016, de 28 de julio, por la que se aprueba el modelo 589 "Impuesto sobre el Valor de la Extracción de Gas, Petróleo y Condensados. Autoliquidación y pago fraccionado" y se establece la forma y procedimiento para su presentación y por la que se modifica otra normativa tributaria.