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Administrative Procedures

General Information

Name: See businesses in the objective evaluation method for the purposes of withholding.
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 201561
Description: Consult the scheme applicable to businesses involved in activities which are liable to objective evaluation, in order to confirm whether withholding is required.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Interesado

Recipient interested party

Citizen
Business

Deadline for resolution

None

Administrative silence interested party

None

Competent bodies

Tax Agency

End of procedure

No

Appeals

No appeal process is applicable

Basic Regulations

Real Decreto 439/2007, de 30 de marzo, por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas y se modifica el Reglamento de Planes y Fondos de Pensiones, aprobado por Real Decreto 304/2004, de 20 de febrero. (BOE 31-03-2007)

Place of submission

Online
AEAT offices.

Stages of procedure

There are no specific procedure stages.

URl for online processing

Página de tramitación electrónica Open in new window

Open in new window

Forms

On-line processing

Identification system(s)

Electronic DNI
Digital certificate
Other
Clave PIN

Integrado en Clave

Yes

Sujeto a tasas

No

Level of interactivity

Level 4: Online procedure

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Links to important information of the Ministry of Finance and Civil Service

Ministry of Finance and Civil Service

Page update date:18/07/2023