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
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
-
Ley 18/1982, de 26 de mayo,
sobre el régimen fiscal de agrupaciones y uniones temporales de empresas y de sociedades de desarrollo regional. (BOE 9-junio-1982)
-
Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Disposición Adicional Primera. Uno.3. (BOE 5-septiembre-2007)
-
Ley 39/2015, de 1 de octubre,
del Procedimiento Administrativo Común de las Administraciones Pública
-
Art. 45 de la Ley 27/2014, de 27 de noviembre,
del Impuesto sobre Sociedades (BOE 28-noviembre-2014)