Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name: Authorisations. Prior measurement or classification and measurement agreements concerning earnings generated from certain intangible assets.
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 201842
Description: Valuation by the Tax Agency of income from transferring intangible assets and the associated costs, and income generated by the conveyance or classification of the assets, and valuation of the income and costs associated with them, as well as the income generated, based on the proposal put forward by the liable taxpayer. The request must be submitted in writing before the transactions take place. The agreement will be valid for the tax periods specified in the agreement itself.
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

Request by the party concerned, accompanied by at least the documentation specified in Section 2 of Article 39 of Royal Decree 634/2015, of 10 July, approving the Corporation Tax Regulations.

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

None

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 may be filed at the time they are handed down

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. Artículos 39 a 44 (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

Stages of procedure

Start: Request submitted by the party concerned which must contain at least: identification of the requesting person or body and of the assignee, description of the asset, and where applicable, of the right of use or exploitation which it is planned to establish and its duration, a proposed valuation expressing the valuation method or criterion applied, and other information, elements and documents which may contribute to the decision of the Tax Agency. In classification and valuation procedures there will also be a classification of the assets, explaining its reasoning.
Procedure: By Inspection Teams or Units designated by the Department of Tax and Finance Inspection. The Tax Agency will examine the request together with the documentation presented. For these purposes, the taxpayer may be asked to produce information, reports, records and receipts that are related to the proposal, as well as to give further explanations or clarifications. In the previous classification and valuation agreement procedure, the competent body must request a binding report from the Directorate General for Taxation, which will issue it within a maximum of 3 months.
End: The procedure is normally finalised with an express resolution. Termination can also occur due to expiry or withdrawal. The Department of Tax and Finance Director is responsible for upholding or dismissing the resolution, or declaring it inadmissible.
Enforcement: if there is a significant change in the economic circumstances that existed when the agreement was approved, a procedure to amend the prior valuation or classification and valuation agreement will be governed by the same terms as the procedure for the initial approval of the agreement. An extension may be sought for the period covered by the prior valuation or classification and valuation agreement.

URl for online processing