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See businesses in the objective evaluation method for the purposes of withholding.

General Details

Name

See businesses in the objective evaluation method for the purposes of withholding.

Procedure type

Taxation

Subject

Taxes

Purpose

Consult the regime applicable to employers who carry out activities that are taxed under objective estimates for the purposes of confirming the possible obligation of withholding.

Responsible body

State Revenue Office

General information on the procedure

Starting method

Interested party

Applicant: Citizen-Company

Place for presentation

Telematic

Offices of the Tax Agency

Process/service phases

No specific processing phases.

Forms

Electronic processing

Resolution deadline

It does not have

Resolution body

State Revenue Office

Resources

The appeal is not lodged

Information related to electronic processing

Identification system

Electronic DNI, Electronic Certificate, Other, PIN code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

Royal Decree 439/2007, of 30 March,

approving the Regulations on Personal Income Tax and amending the Regulations on Pension Plans and Funds, approved by Royal Decree 304/2004 of 20 February. (Official State Gazette 31-03-2007)