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Administrative Procedures
General Information
- Name
-
Form 221. Public charges for converting deferred tax assets into credit payable to the Tax Agency.
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 223903
- Description
-
Corporation tax taxpayers who have certain deferred tax assets registered determined by the Tax Act and who intend to have the right established in Article 130 in relation to said assets, shall be required to submit self-assessment form 221.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Business
- Documents
-
- Self-assessment form 221
- Deadline for resolution
-
None
- Administrative silence interested party
- None
- Competent bodies
-
- Tax Agency
- Appeals
-
- No appeal process is applicable.
- Basic Regulations
-
- Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (BOE, 28-noviembre-2014). Disposición adicional decimotercera.
- Orden HFP/550/2017, de 15 de junio, por la que se aprueba el modelo 221 de autoliquidación de la prestación patrimonial por conversión de activos por impuesto diferido en crédito exigible frente a la administración tributaria (BOE, 16-06-2017).
- Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (BOE, 28-noviembre-2014). Disposición adicional decimotercera.
- Place of submission
-
- Online.
- Stages of procedure
-
- There are no specific procedure stages.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Digital certificate
- Integrado en Clave
- Not applicable
- Practica notificaciones
-
- Electronic notification by means of Electronic Submission
- Digital Services via the Single Authorised Email Address (DEHú)
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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