Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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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
Place of submission
  • Online.
Stages of procedure
  • There are no specific procedure stages.
URl for online processing
Página de tramitación electrónicaOpen in new window
Forms
Identification system(s)
  • Digital certificate
Integrado en Clave
$Resources:labelNoProcede;
Practica notificaciones
  • Electronic notification by means of Electronic Submission
  • Electronic notification by means of Enabled E-mail Address
Sujeto a tasas
No
Level of interactivity
Level 4: Online procedure

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