Form 221. Public charges for converting deferred tax assets into credit payable to the Tax Agency.
General Details
Denomination
Form 221. Public charges for converting deferred tax assets into credit payable to the Tax Agency.
Procedure type
Taxation
Subject
Taxes
Purpose
Corporate Tax payers who have registered certain deferred tax assets determined by the Tax Law and intend to have the right established in article 130 of the same with respect to said assets, will be required to submit the self-assessment form 221.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematics.
Documentation
Self-assessment form 221
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
There is no need to file an appeal.
Information related to electronic processing
Identification system
Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 27/2014, de 27 de noviembre,
del Impuesto sobre Sociedades (BOE, 28-noviembre-2014). Disposición adicional decimotercera.
-
Orden HFP/550/2017, de 15 de junio,
por la que se aprueba el modelo 221 de autoliquidación de la prestación patrimonial por conversión de activos por impuesto diferido en crédito exigible frente a la administración tributaria (BOE, 16-06-2017).