Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name: AEAT competence in mutual agreement procedures.
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 203507
Description: After the reform of Royal Decree 1794/2008, of 3 November, Regulations on Mutual Agreement on direct taxation matters, effective from 1 January 2016, the AEAT assumes the role of competent authority in certain mutual agreement procedures (Article 2.b). The AEAT is specifically responsible for mutual agreement procedures related to business profit (generally, Article 7) and associated companies (generally, Article 9) of applicable Agreements to avoid Double Taxation whether initiated by virtue of the respective Agreement to avoid Double Taxation or the dispute resolution mechanisms referred to in Directive (EU) 2017/1852 of the Council of 10 October on tax dispute resolution mechanisms in the European Union, or when requested based on the European Arbitration Convention
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Interesado

Recipient interested party

Citizen
Business
Administration

Documents

Request by the interested party, accompanied by the corresponding documentation.

Deadline for resolution

2 Year(s)

Administrative silence interested party

In accordance with applicable regulations

Competent bodies

ONFI/ Financial and Tax Inspection Department.

End of procedure

Appeals

No appeal may be made against the agreements to end the procedure, without prejudice to the appeals that may be lodged against the administrative act or acts issued in the application of such agreements.

Basic Regulations

Place of submission

Online.
AEAT offices.
Post Offices.
Other places set forth in article 16 of Law 39/2015.

Stages of procedure

Start: Request submitted by the interested party: with the minimum content mentioned in the previous section. Initiation communication by the competent authority from another State: requirement may be sent to the Spanish taxpayer.
Processing. Competent body: Spanish Bureau of International Taxation (ONFI), part of the Financial and Tax Inspection Department. The Head of the National Office for International Taxation will appoint the Team or Unit. The Tax Agency will examine the request together with the documentation presented. For this purpose, the taxpayers may be required to remedy, complete or clarify the request, as well as additional information. Whether the request is accepted or not will be determined in a period of six months from receipt of the request, or of the information or documentation provided according to the above request, and the taxpayer will be notified. If the Directive or mutual agreement provides for the creation of an advisory committee and no agreement is reached within the period established therein, the taxpayer may ask the competent authorities to form such a committee in order to reach a decision on the pending matters.
End: the procedure will normally end with an agreement between the competent authorities, who will notify the taxpayer in order for them to accept or reject it. It may also end due to withdrawal.
Execution: once the agreement has been confirmed, the Spanish Tax Agency responsible for executing it will be notified. The execution will follow the indications of Article 17 of the Mutual Agreement Procedure Regulations.

URl for online processing