enero 15, 2022
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Www tributos jcyl es

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– Chapter II (Articles 19 to 37) of Title I of Law 1/2012, of February 28, on Tax, Administrative and Financial Measures, which regulates the Community’s own taxes.
Since its approval, the consolidated text has been subject to various amendments through successive laws of measures and the regulation of own taxes was subject to amendment by Law 4/2012, of July 16, on Financial and Administrative Measures and by Law 9/2012, of December 21, on Tax and Administrative Measures.
As a consequence, it is appropriate to make use of the authorization granted by the fifteenth final provision of Law 9/2012 and to approve a consolidated text of the current regulations relating to taxes of the Community of Castilla y León and taxes ceded by the State to the Community of Castilla y León.
Title II is divided into three chapters, Chapter I incorporates the regulations governing the tax on the environmental impact caused by certain uses of dammed water, by wind farms and by high voltage electric power transmission facilities, Chapter II includes the regulations of the tax on the disposal of waste in landfills and Chapter III contains the rules common to own taxes.

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The purpose of this service is to provide taxpayers with the filing and, if necessary, the necessary assistance in the fulfillment of their tax and collection obligations by requesting an appointment through the channels described below.
Given the current situation, in order to be attended in person, it is essential to request an appointment in advance. In any case, we remind you that any tax consultation that does not require face-to-face attention can be made by telephone.

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The acquisitions of goods and rights by inheritance, legacy or any other inheritance title, as well as the receipt of amounts by the beneficiaries of life insurance in case of death of the insured.
Individuals acquiring assets and rights by inheritance, legacy or any other inheritance title and the beneficiaries of life insurance in the event of death of the insured when the contracting party is different from the beneficiary.
The competent offices in the Community of Castilla y León are the Territorial Treasury Services of the Delegations of the Junta de Castilla y León in the nine provinces of the Community and, in addition, the Mortgage District Settlement Offices.
Taxpayers must make a self-assessment and pay the resulting tax debt using Form 650. The payment may be made at the entity providing the cashier’s service at the Territorial Tax Service, or at the financial entities collaborating with the Junta de Castilla y León if it is presented with identification labels.

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The Titles must be picked up personally by the interested party at the Secretary’s Office of the Institute, presenting the DNI (National Identity Card). Titles are not delivered to third parties, unless expressly authorized by filling in the corresponding form.
The self-assessment and payment of the fees for the issuance of diplomas must be made on this form, available at the following link of the Tax Portal of the Junta de Castilla y León, for its completion and subsequent presentation. This procedure is not valid for Vocational Training certificates prior to the LOGSE system, which must follow the instructions in point 4 (below).

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