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.

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

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 Authority of the occurrence of the anticipated circumstances (fires, floods, subsidence, etc.) necessary to agree to the requested reduction.

End: Express resolution from the Tax Agency on the request submitted by the party liable for the tax payment.

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 ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing