Communications between the parties and participants in cross-border tax planning mechanisms
General Details
Denomination
Communications between the parties and participants in cross-border tax planning mechanisms
Procedure type
Taxation
Subject
Taxes
Purpose
Assistance in compliance with formal obligations between participants and participants in cross-border tax planning mechanisms.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
It is offered as assistance in the fulfillment of formal obligations between those involved and participants in cross-border tax planning mechanisms. It is not presented to the Tax Agency.
Phases of the procedure/service
It is not properly a procedure of the Tax Agency, so there are no specific processing phases
Forms
Resolution deadline
Does not have
Resolution body
It is not appropriate to issue a Resolution
Resources
The presentation of Resources is not possible
Information linked to electronic processing
Identification system
No authentication required
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
Resolución de 8 de abril de 2021, del Departamento de Gestión Tributaria de la Agencia Estatal de Administración Tributaria,por la que se aprueban los modelos de comunicaciones entre los intervinientes y partícipes en los mecanismos transfronterizos de planificación fiscal objeto de declaración (BOE 13-abril-2021)