Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name: Authorisations. Application for temporary taxing criteria other than accrual
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 997865
Description: Valuation by Inspection of the temporary taxing criteria other than accrual, so that said criteria may be valid for taxation.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Interesado

Recipient interested party

Citizen
Business

Requisitos del solicitante

Deberá presentar la solicitud acompañada de los documentos que se establecen en la normativa relacionada. Posteriormente, durante la tramitación del procedimiento deberá aportar los informes, datos o justificantes que se le puedan solicitar, así como toda la documentación que estime pertinente. Los datos, informes o antecedentes obtenidos por la Administración tributaria en el desempeño de sus funciones tienen carácter reservado y sólo podrán ser utilizados para la efectiva aplicación de los tributos o recursos cuya gestión tenga encomendada y para la imposición de las sanciones que procedan, sin que puedan ser cedidos o comunicados a terceros, salvo en los supuestos establecidos en el artículo 95 de la Ley 58/2003, de 17 de diciembre, General Tributaria. Más información sobre la protección de datos en la Agencia Tributaria en https://sede.agenciatributaria.gob.es/Sede/condiciones-uso-sede-electronica/datos-personales.html

Documents

Application presented by the interested party.

Deadline for resolution

6 Month(s)

Más información sobre plazos

Artículos 32 a 36 del Reglamento del Impuesto sobre Sociedades.

Administrative silence interested party

Positive

Competent bodies

Tax Agency

End of procedure

Appeals

Reconsideration: Application period: One month. Optional, at the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: Application period: One month from the day following notification of the challenged ruling or from the date on which the proceedings or the prior motion for reversal are deemed resolved. Claims should be addressed to the administrative body that dictated the contested decision.

Basic Regulations

Regulations applicable to online processing

Real Decreto 634/2015, de 10 de julio, por el que se aprueba el Reglamento del Impuesto sobre Sociedades. Artículo 1 (BOE 11-julio-2015)

Place of submission

Online.

Stages of procedure

Start: Application presented by the interested party.
Procedure: By inspection teams or units, which can obtain information, reports, records or receipts considered necessary from the taxpayer. At any moment before hearing proceedings are granted, taxpayers can submit declarations and documents or receipts that they consider to be relevant.
Completion: A resolution must be passed to approve the proposed temporary taxation criteria, reject it or approve alternative criteria formulated by the taxpayer during the course of the procedure. The director of the Department of Tax and Finance Inspection is authorised to resolve the procedure.

URl for online processing