Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Local Authorities Cash advances.
Type of procedure/service: Tax information
Subject: Financing of Local Entities
SIA code: 991543
Description: In cases where it is not possible to pay the corresponding IBI on time due to circumstances related to the issuing of the tax registers, or in cases of urgent and extraordinary need, cash advances may be granted. These advances must be reimbursed within the current financial year with a charge to its participation in state taxes.
Body responsible for the procedure: Secretariat-General for Regional and Local Financing (E04995702)

Instigating party

Recipient interested party

Documents

Prior authorization of a Plenary Session of Corporation; subject to a prior Report by Directorate General of the Cadastre.
Request of the Plenary of the Local Authority.
Report on the municipal intervention, justifying the exceptional reasons for it.
Municipal treasurer's report with income and expenditure forecast.

Deadline for resolution

3 Month(s)

Administrative silence interested party

Positive

Competent bodies

End of procedure

Appeals

Please be advised that no appeal is possible in this instance. However, an injunction is a possible course of action in accordance with Article 44 of Law 29/1998 on Contentious-Administrative Jurisdiction.

Basic Regulations

Regulations applicable to online processing

Place of submission

Online and on-site at General Secretariat for Autonomous and Local Authority Financing (SGFAL) Tax Delegations and Offices and registers provided for in art.38.4 of Law 30/1992

Stages of procedure