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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

Electronic processing

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)