Administrative Procedures. Ministry of Finance: Authorisations. Application for expenses plans related to environmental action.

Administrative Procedures

General Information

Name: Authorisations. Application for expenses plans related to environmental action.
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 997861
Description: Valuation by inspection for deduction of expenses relating to environmental actions. Expenses plans that correspond to approved environmental actions can be modified at the request of the taxpayer via the application of similar regulations to those that came into effect for its approval. This application must be presented within the last three months of the tax period during which this modification takes effect.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

General information on the procedure/service

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 presented by the interested party.

Deadline for resolution

3 Month(s)

Más información sobre plazos

La Agencia Tributaria dispone de un plazo de tres meses para la resolución contados desde la presentación de la solicitud. 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

Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling to be appealed, stating that no economic-administrative claim has been lodged against said ruling.
Economic-administrative claim: Application period: One month from the day following notification of the challenged ruling or from the date on which the proceedings or the prior motion for reversal are deemed resolved. Claims should be addressed to the administrative body that issued the contested decision.

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 10 (BOE 11-julio-2015)

Place of submission

Online.
AEAT offices.
Post Office.
Other places set forth in Article 16 of Law 39/2015.

Stages of procedure

Start: Application presented by the interested party.
Procedure: By inspection teams or units, which can obtain information, reports, records or receipts considered relevant from the taxpayer. At any moment before hearing proceedings are granted, applicants can submit declarations and documents or proof of payment that they consider to be relevant.
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. The corresponding AEAT authority, in accordance with its organisational structure, shall be competent to issue a resolution in the procedure. Specifically, the chief inspector of the Audit Regional Division that corresponds to the registered tax address of the taxpayer or the representative of the Large Taxpayers Central Office if the taxpayer is registered with this organisation.

URl for online processing