Procedure

Tax register of the special systems for telecommunications, radio, television or electronic broadcasting services. Form 034

General Data

Name

Tax register of the special systems for telecommunications, radio, television or electronic broadcasting services. Form 034

Type of procedure

Taxation

Subject

Taxes

Object

Declaration of start, change or cessation of operations included in the special systems.

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Company - Citizen

Place of presentation

  • Online

Documents

Form 034

Procedure/service stages

  • Start: Declaration or start, change or cessation: Filing of Form 034.

  • Processing: The Tax Authorities may check the accuracy of the data sent by the interested parties in their declarations.

  • Finalisation: The interested party will be notified of the agreement by email.

Forms

Form 034

Resolution body

Tax Agency

Appeals

Reversal: Deadline: One month. Optional, to the Office that made the administrative decision being appealed, stating that no economic-administrative claim has been lodged against it.

Appealing a Tax Agency decision: Deadline: One month from the day following the notification date of the decision to be appealed or the date on which the previous procedure or request for reconsideration can be deemed settled. The appeal should be filed with the administrative office that issued the decision to be appealed.

Information concerning electronic procedure

Identification system

Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Orden HAP/1751/2014, de 29 de septiembre, por la que se aprueba el formulario 034 de "Declaración de inicio, modificación o cese de operaciones comprendidas en los regímenes especiales aplicables a los servicios de telecomunicaciones, de radiodifusión o de televisión y a los prestados por vía electrónica en el Impuesto sobre el Valor Añadido" y se regulan distintos aspectos relacionados con el mismo. (BOE 30-septiembre-2014)