See businesses in the objective evaluation method for the purposes of withholding.
General Details
Denomination
See businesses in the objective evaluation method for the purposes of withholding.
Procedure type
Taxation
Subject
Taxes
Purpose
Consult the regime applicable to entrepreneurs who carry out activities that are taxed on an objective basis in order to confirm the possible obligation to withhold tax.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
AEAT offices
Phases of the procedure/service
Without specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
No appeal is allowed
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, Others, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Real Decreto 439/2007, de 30 de marzo,por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas y se modifica el Reglamento de Planes y Fondos de Pensiones, aprobado por Real Decreto 304/2004, de 20 de febrero. (BOE 31-03-2007)