PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Business

• Report on the investments to be made with resources from loans or borrowing. Financing plan for such investments. Copy of the loan contract or agreement. Loan or borrowing repayment schedule.

1 Month(s)

• Director General for Taxes by virtue of delegation of the Minister of Finance and Public Administrations.

• An appeal against an administrative decision may be filed before the National Court, within two months as of the day following that of notification or publication of the Resolution, in accordance with Article 11 of Law 29/1998

• Disposición transitoria sexta de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades
• Disposición transitoria tercera del Reglamento del Impuesto sobre Sociedades, aprobado por el Real Decreto 634/2015, de 10 de julio

• Artículo 96 de la Ley 58/2003, de 17 de diciembre, General Tributaria y su normativa de desarrollo.

• Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas
• Real Decreto 203/2021, de 30 de marzo, por el que se aprueba el Reglamento de actuación y funcionamiento del sector público por medios electrónicos

• In the electronic registers referred to in article 16.4.la) of law 39/2015, from october 1, of Common Administrative Procedure of the public authorities

• After filing of the application by the interested party, the relevant body examines it and issues a reasoned decision.

• Procedure for awarding tax preferences for road tolls

• Electronic DNI
• Digital certificate

• Electronic notification by means of Enabled E-mail Address