Procedure to reduce signs, indices or modules for objective estimates due to fire, floods, subsidence, serious industrial equipment breakdown or temporary incapacity of the holder.
General Details
Denomination
Procedure to reduce signs, indices or modules for objective estimates due to fire, floods, subsidence, serious industrial equipment breakdown or temporary incapacity of the holder.
Procedure type
Taxation
Subject
Taxes
Purpose
Application by the party liable for the tax payment for a reduction of signs, indices or modules applicable under the scheme of objective estimate for personal income tax and under the simplified scheme for VAT, when the economic activity of the party liable for the tax payment is affected by fire, floods, subsidence, serious industrial equipment breakdown or temporary incapacity.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices.
Post Offices.
Other places contemplated in article 16 of Law 39/2015.
Documentation
Application by the party liable for the tax payment for reduction of the signs, indices or modules applicable under the scheme of objective estimate for personal income tax and under the simplified scheme for VAT.
Phases of the procedure/service
Start: Application by the party liable for the tax payment requesting the reduction of signs, indices or modules applicable under the scheme of objective estimate for personal income tax and under the simplified scheme for VAT, when the economic activity of the party liable for the tax payment is affected by fire, floods, subsidence, serious industrial equipment breakdown or temporary incapacity. This application shall be submitted within a period of 30 days following the occurrence of the circumstances for which the application is made, accompanied by the evidence that the applicant considers appropriate to justify the existence of these circumstances.
Procedure: Verification by the Tax Administration of the occurrence of the foreseen circumstances (fires, floods, sinkholes, etc...) necessary to agree on the requested reduction.
End: Express resolution from the Tax Agency on the request submitted by the party liable for the tax payment.
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 DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
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Real Decreto 439/2007, de 30 de marzo,
por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas. Artículo 37.4. (BOE 31-marzo-2007)
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Ley 35/2006, de 28 de noviembre,
del Impuesto sobre la Renta de las Personas Físicas y de modificación parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio. (BOE 29-noviembre-2006).
-
Ley 39/2015, de 1 de octubre,
del Procedimiento Administrativo Común de las Administraciones Públicas (BOE 2-octubre-2015).