Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name

CT. Tax register verification of the index of organisations.

Type of procedure/service

Tax information

Subject

Taxes

SIA code

998103

Description

Corporate Income Tax. At each Tax Agency branch there is an index of organisations in which organisations with a tax address within its geographical jurisdiction are registered, with the exception of exempt organisations.

The provisional removal from this index of those organisations affected by any of the following circumstances may be agreed:

a) That the tax debt owed by the organisation to the Treasury is declared irrecoverable pursuant to the provisions of the General Collection Regulation.

b) That the organisation has not filed its corporate income tax return corresponding to three consecutive tax periods.

When provisional removal from the index of organisations is agreed, the party liable for the tax payment may also be removed from the register of intra-Community operators and the monthly refund register.

Body responsible for the procedure

State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Oficio

Recipient office

Administration

Documents

The proceedings are instigated ex officio by the Administration. The organisation may file omitted returns.

Deadline for resolution

6 Month(s)

Administrative silence office

Expiry

Competent bodies

Tax Agency

End of procedure

Appeals

Reconsideration: Application period: One month. Optional, to the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: Application period: One month from the day following the notification of the contested action or following the date on which the proceedings or prior motion for reversal are deemed to be dismissed. It shall be addressed to the administrative body that declared the appealable decision.

Basic Regulations

Place of submission

Online.
AEAT offices.
Post offices
Other places included in Article 16 of Law 39/2015

Stages of procedure

Inicio: de oficio, mediante requerimiento.
Tramitación: el interesado podrá atender el requerimiento notificado y efectuar las alegaciones que estime convenientes. Resolución: Acuerdo de baja provisional o estimación de las alegaciones.
Resolución: Acuerdo de baja provisional o estimación de las alegaciones. El acuerdo de baja provisional será notificado al Registro Público correspondiente, que extenderá en la hoja abierta a la entidad afectada una nota marginal en la que se hará constar que, en lo sucesivo, no podrá realizarse ninguna inscripción que a aquélla concierna sin presentación de certificación de alta en el índice de entidades. El acuerdo de baja provisional no exime a la entidad afectada de ninguna de las obligaciones tributarias que le pudieran incumbir. Cuando se hubiera dictado acuerdo de baja provisional por no haber presentado la declaración del Impuesto sobre Sociedades durante tres períodos impositivos consecutivos y, posteriormente, la entidad presentara las declaraciones omitidas, el órgano competente de la AEAT acordará la rehabilitación de la inscripción en el índice y remitirá el acuerdo al Registro Público en el que se hubiera extendido la nota marginal correspondiente para la cancelación de la misma.

URl for online processing