Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Local Authorities The deduction of the state's share of taxes for the satisfaction of debts owed to public creditors.
Type of procedure/service: Economic and Asset Management
Subject: Financing of Local Entities
SIA code: 991541
Description: Reduce the percentage of retention up to the limit of 25% of the payments on account of the municipalities and provinces in order to recognise and secure the rights of the State, the Social Security and the Official Credit Institute, to alleviate the cash shortages of the local entities, justified by the City Council (or, where appropriate, by the Provincial Council), and generated by the provision of necessary and compulsory services.
Body responsible for the procedure: Secretariat-General for Regional and Local Financing (E04995702)

Instigating party

Recipient office

Documents

1) Application for reduction of withholdings agreed in plenary session, 2) Financial report of local comptroller,·3)Financial Reorganization Plan 4) Inland Revenue and/or Social Security certificates 5) Certificate of not forming part of restructuring poo

Deadline for resolution

1 Month(s)

Administrative silence office

None

Competent bodies

End of procedure

Appeals

Prior to filing an appeal against an administrative decision, requirement referred to in Article 44 of Law 29/1998, of 13 July, regulating Contentious-Administrative Jurisdiction.

Basic Regulations

Place of submission

Electronically and in person at SGFAL, the Tax Delegations and procedures of Law 39/2015, of 1 October, on the common administrative procedure of Public Administrations.

Stages of procedure