Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Declaration of ETR DAC3 information

Type of procedure/service
Tax information
Subject
Taxes
SIA code
1994414
Description

Declaration of ETR (Exchange of Tax Rulings)/DAC (Directives on Administrative Cooperation) information. Referring to the exchange of cross-border information on the so-called “Tax Rulings” (on prior agreements and binding consultations), issued by the Regional Treasuries and the Directorate General for Taxes.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party
  • Interesado
Recipient interested party
  • Administration
Documents
  • Documentation issued by the Regional Treasuries and the Directorate General for Taxes
Deadline for resolution

None

Administrative silence interested party
None
Competent bodies
  • Tax Agency
Appeals
  • None
Basic Regulations
Place of submission
  • Online, Tax Agency e-Office
  • Web Service.
Stages of procedure
  • There are no specific procedure stages.
URl for online processing
Página de tramitación electrónicaOpen in new window
Forms
Identification system(s)
  • Digital certificate
Integrado en Clave
$Resources:labelNoProcede;
Sujeto a tasas
No
Level of interactivity
Level 4: Online procedure

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Ministry of Finance and Civil Service