Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Authorisations. Preliminary valuation agreements on non-cash income from personal work for the purpose of determining the corresponding Personal Income Tax account deposit
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 997825
Description: Valuation by the Tax Administration of work performance types for the sole purpose of calculating the corresponding payments on account. The agreement will bind the Tax Administration and the applicants for the time period it is in effect, provided that the legislation is not modified or the economic circumstances that formed the basis of the valuation do not vary significantly.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Documents

Deadline for resolution

6 Month(s)

Administrative silence interested party

Positive

Competent bodies

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 are carried out as a consequence of the implementation of the values established in the resolution

Basic Regulations

Place of submission

Stages of procedure

Initial step: Application presented by the interested party.
Procedure: By inspection teams or units, which can request the information, reports, records and receipts from the applicants that bear relation to the proposal. Applicants may file declarations and the documents or receipts they deem relevant at any time prior to the hearing proceedings. Both the applicants and the Administration can propose the use of evidence considered to be relevant. Furthermore, expert reports can be requested that discuss the content of the valuation proposal.
End: A justified resolution must be passed that may approve the proposal, reject it or approve an alternative proposal. The director of the Department of Tax and Finance Inspection is authorised to resolve the procedure.

URl for online processing