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

Denomination

IS. 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 Associations (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 Business Associations of the Ministry of Finance, attached to the State Tax Administration Agency. In general, if they are covered by this special regime, they will not be subject to corporate tax and will impute taxable bases, deductions and allowances in quotas and withholdings and payments into accounts for partners resident in Spanish territory.

Responsible body

State Revenue Office

Start form

interested

Applicant: Company

Place for presentation

Telematics.

Documentation

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

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. On a discretionary basis, before the office from which the administrative act to be appealed comes, 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 addressed to the administrative body that issued the challengeable act.

Identification system

Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing