Personal Income TaxDeclaration of the reduction of net income in activities under objective assessment due to fires, floods, subsidence or other exceptional circumstances.
General data
Designation
Personal Income TaxDeclaration of the reduction of net income in activities under objective assessment due to fires, floods, subsidence or other exceptional circumstances.
Type of procedure
Taxation
Subject
Taxes
Object
Derived from Personal Income Tax, this is a reduction in the net yield of the objective estimation in the amount of extraordinary expenses caused by fires, floods, subsidence or other exceptional circumstances.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
AEAT offices.
Post Offices.
Other places referred to in article 16 of Law 39/2015.
Documentation
Communication of the unfavourable event that has caused the extraordinary expenses and provision of supporting documentation.
Phases of the procedure/service
There are no specific processing stages.
Forms
Resolution deadline
It does not have
Resolution body
Tax Agency
Resources
It does not have one, as it is a procedure relating to the exercise of rights subject only to the duty of prior notification to the Administration.
Information linked to e-processing
Identification system
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- Act 35/2006 of 28 November,
of Personal Income Tax and partial amendment of the laws on Corporate Income Tax, Non-Residents' Income Tax and Wealth Tax.( BOE, 29-November-2006 )
- ROYAL DECREE 439/2007 of 30 March 2007,
approving the Personal Income Tax Regulations.(BOE 31-March-2007)
- Act 39/2015 of 1 October,
of the Common Administrative Procedure for Public Administrations (BOE 02-October-2015).