Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name: Authorisations. Prior valuation agreements for expenses corresponding to scientific research and technological innovation projects.
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 997821
Description: Prior valuation agreements for expenses corresponding to scientific research and technological innovation activities that are to be considered valid for the deduction referred to in article 35, the Tax Act. The Tax Administration must apply the valuation of costs resulting from the resolution while it is in effect, provided the legislation is not modified or the economic circumstances on which the valuation is based do not vary significantly. The agreement must indicate the expiry date of the valuation, which cannot be greater than three years.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Interesado

Recipient interested party

Citizen
Business

Requisitos del solicitante

Deberá presentar la solicitud acompañada de los documentos que considere necesarios. Posteriormente, durante la tramitación del procedimiento deberá aportar los informes, datos o justificantes que se le puedan solicitar, así como toda la documentación que estime pertinente. Los datos, informes o antecedentes obtenidos por la Administración tributaria en el desempeño de sus funciones tienen carácter reservado y sólo podrán ser utilizados para la efectiva aplicación de los tributos o recursos cuya gestión tenga encomendada y para la imposición de las sanciones que procedan, sin que puedan ser cedidos o comunicados a terceros, salvo en los supuestos establecidos en el artículo 95 de la Ley 58/2003, de 17 de diciembre, General Tributaria. Más información sobre la protección de datos en la Agencia Tributaria en https://sede.agenciatributaria.gob.es/Sede/condiciones-uso-sede-electronica/datos-personales.html

Documents

Application by the interested party.

Deadline for resolution

6 Month(s)

Más información sobre plazos

Los períodos de interrupción justificada que se especifiquen reglamentariamente, las dilaciones en el procedimiento por causa no imputable a la Administración Tributaria, y los períodos de suspensión del plazo que se produzcan conforme a lo previsto legalmente no se incluirán en el cómputo del plazo de resolución.

Administrative silence interested party

Positive

Competent bodies

Tax Agency

End of procedure

Appeals

The resolution handed down shall not be appealed, without prejudice to the appeals and complaints that may be filed against the settlement decisions that are carried out as a consequence of the implementation of the values established in the resolution.

Basic Regulations

Regulations applicable to online processing

Real Decreto 634/2015, de 10 de julio, por el que se aprueba el Reglamento del Impuesto sobre Sociedades. Artículo 38 (BOE 11-julio-2015)

Regulations approving inclusion of procedure or service in the register

Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29 -diciembre- 2009)

Place of submission

Online
AEAT offices.
Post Office.

Stages of procedure

Start: Application presented by the interested party.
Procedure: By inspection teams or units, which can request the information, reports, records and receipts from the taxpayers that bear relation to the application. Both the Tax Administration and the applicant can request or present expert reports on the content of the valuation proposal. Furthermore, evidence can be proposed that is considered relevant by any means permitted under law.
Completion: A resolution must be passed to approve the proposed plan, dismiss it or approve an alternative plan formulated by the taxpayer during the course of the procedure. If the resolution is issued, it will contain the valuation carried out by the Tax Administration pursuant to Corporate Income Tax regulations, with information on the costs and specific activities to which it refers, as well as the valuation method used and with indication of its fundamental elements. The director of the Department of Tax and Finance Inspection is authorised to resolve the procedure.

URl for online processing