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ES. Registration, modification or cancellation in the Special Registry of Temporary Business Unions of the Ministry of Finance

General Details

Denomination

ES. Registration, modification or cancellation in the Special Registry of Temporary Business Unions of the Ministry of Finance

Procedure type

Taxation

Subject

Taxes

Purpose

Temporary Business Unions (UTEs) that wish to pay taxes in accordance with the special tax regime provided for in article 43 of Law 27/2014, of November 27, on Corporate Tax, must request registration in the Special Registry of Temporary Unions of Companies of the Ministry of Finance, attached to the State Tax Administration Agency. In general, if they apply for this special regime, they will not be taxed in the Corporate Income Tax and will allocate tax bases, deductions and bonuses in quota and withholdings and deposits in account to the partners residing in Spanish territory.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Company

Place for presentation

Telematics.

Documentation

Submission of application for registration in the UTES registry, necessarily providing as complementary documentation the deed of incorporation of the UTE, which contains the Bylaws of the company.

Phases of the procedure/service

Start. By submitting the application.

Processing, with the documents provided or required.

Termination. Express resolution.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be directed to the administrative body that issued the claimable act.

Information linked to electronic processing

Identification system

Electronic certificate, PIN code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations