Personal Income Tax. Declaration of the reduction in net income from activities in objective estimation due to fires, floods, subsidence or other exceptional circumstances

Denomination

Personal Income Tax. Declaration of the reduction in net income from activities in objective estimation due to fires, floods, subsidence or other exceptional circumstances

Procedure type

Taxation

Subject

Taxes

Purpose

Derived from the Personal Income Tax, it involves reducing the net return of the objective estimate by the amount of extraordinary expenses arising from fires, floods, subsidence or other exceptional circumstances.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Communication of the unfavorable event that has caused the extraordinary expenses and provision of supporting documentation.

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

There is no such requirement, as it is a procedure relating to the exercise of rights subject only to the obligation of prior communication to the Administration.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing