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Administrative Procedures

General Information

Name: Communications between the parties and participants in cross-border tax planning mechanisms
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 2408732
Description: Assistance in complying with the formal obligations between the parties and participants in cross-border tax planning mechanisms.
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

Issuing a Resolution is not applicable

Appeals

An appeal is not applicable

Basic Regulations

Resolución de 8 de abril de 2021, del Departamento de Gestión Tributaria de la Agencia Estatal de Administración Tributaria, por la que se aprueban los modelos de comunicaciones entre los intervinientes y partícipes en los mecanismos transfronterizos de planificación fiscal objeto de declaración (BOE 13-abril-2021)

Place of submission

It is offered for assistance in complying with the formal obligations between the parties and participants in cross-border tax planning mechanisms. Do not file it with the Tax Agency.

Stages of procedure

It is not a procedure from the Tax Agency itself, so there are no specific processing phases

URl for online processing

Página de tramitación electrónica Open in new window

Open in new window

Forms

On-line processing

Identification system(s)

Does not require authentication

Integrado en Clave

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Sujeto a tasas

No

Level of interactivity

Level 4: Online procedure

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Ministry of Finance and Civil Service

Page update date:18/07/2023