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The collection of taxes by voluntary route

Clarify your doubts by consulting your particular case


1.1. What is a settlement?
1.2. When is a settlement provisional?
1.3. When is the settlement definitive?
1.4. What are parallel settlements? Are they legal?
1.5. What is the difference between a settlement and a self-assessment?
1.6. Can the taxpayer rectify a self-assessment if you notice a mistake that affects you?
1.7. What if the taxpayer voluntarily presents a self-assessment outside the regulatory deadline?
1.8. What if the reverse charge occurs within the deadline, but without making the payment?
1.9. What are complementary statements?
1.10. When are taxes paid in voluntary period?
1.11. What if more has been improperly paid? Should we ask the Administration for a refund? When? Under what circumstances?
1.12. Can I apply for compensation of taxes?