Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Declaration of ETR DAC3 information

Type of procedure/service
Tax information
Subject
Taxes
SIA code
1994414
Description

Declaration of ETR (Exchange of Tax Rulings)/DAC (Directives on Administrative Cooperation) information. Referring to the exchange of cross-border information on the so-called “Tax Rulings” (on prior agreements and binding consultations), issued by the Regional Treasuries and the Directorate General for Taxes.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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