Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: IS. Registration in the Treasury's Special Registry for Temporary Joint Ventures
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 997931
Description: Temporary Joint Ventures that wish to pay tax under the special tax system established under Article 43 of Law 27/2014, of 27 November, the Corporate Income Tax Act must request registration in the Special Registry for Temporary Joint Ventures of the Treasury, which reports to the Tax Agency. In general, if this special scheme is adopted, they will not pay tax as Corporate Income Tax and shall attribute the tax bases, deductions and part-paid allowances and withholdings and payments on account, to the shareholders resident in Spanish territory.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Documents

Filing of request for registration in the register of Joint Ventures, accompanied by the Joint Venture's deed of incorporation containing the bylaws of the entity as necessary supplementary documentation.

Deadline for resolution

6 Month(s)

Administrative silence interested party

Negative

Competent bodies

End of procedure

Appeals

Reversal: Term: One month. Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Appealing a Tax Agency decision: Term: One month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed. To be addressed to the administrative body which issued the ruling to be appealed

Basic Regulations

Place of submission