Tax & Finance: templates and forms

This step is free on your Spanish town hall's online office; you do not need DocMuse for it. For anyone who has paid or owes the Spanish municipal tax on the increase in land value (plusvalía, IIVTNU) after a sale, inheritance or gift from 10 November 2021 with no gain, or with a real gain lower than the one calculated: it asks for the self-assessment to be corrected or appeals the assessment, and for the overpayment back. Filed at a registry office, a post office or online; companies must file online. Navarre and the Basque Country have their own rules; the Canary Islands apply IGIC. In Spanish.

The letter a freelancer in Germany — a translator, architect, consultant, teacher or journalist, for example — sends to the tax office (Finanzamt) on giving up their self-employed profession. Section 138 of the German Fiscal Code (AO) requires the notice within one month, and there is no official form for it. It gives the tax number, the kind of work and its last day, says whether the practice is closed or sold, deals with the VAT pre-returns and asks for the advance payments to be adjusted. In German, to post or to send through ELSTER.

This step is free on your Spanish town hall's online office; you do not need DocMuse for it. For anyone who disagrees with a bill or assessment for property tax (IBI), the waste-collection fee, road tax or another Spanish municipal tax: the appeal for reconsideration (recurso de reposición) to the town hall or the body that manages the tax, within one month (art. 14.2 of the Spanish Local Finance Act). Filed at a registry office, a post office or online; companies must file online. Navarre and the Basque Country have their own rules, and the Canary Islands apply IGIC. In Spanish.

The application to Austria's tax office, the Finanzamt Österreich, to suspend collection of a disputed tax until your complaint is decided, under § 212a of the Austrian Federal Fiscal Code (BAO) — because a complaint alone does not stop payment. With the assessment, the date of the complaint, the amount and how it is worked out (§ 212a Abs 3 BAO); it can be made afresh after a request for referral to the Federal Fiscal Court (§ 212a Abs 5 BAO). While it is pending, no enforcement is taken. Through FinanzOnline, by post or fax: an e-mail is no submission at all (§§ 85, 86a BAO). In German.

The complaint (Bescheidbeschwerde) against an assessment of Austria's tax office, the Finanzamt Österreich — an income tax or VAT assessment, for example — under § 243 of the Austrian Federal Fiscal Code (BAO), due within one month of service (§ 245 BAO). It contains what § 250 BAO requires: the assessment, the points contested, the changes sought and the grounds. Optional: suspension of collection (§ 212a BAO), since a complaint does not stop payment, direct referral, an oral hearing and a panel at the Federal Fiscal Court. Submit through FinanzOnline, by post or fax: an e-mail is no submission at all (§§ 85, 86a BAO). In German.