Communications between participants and participants in cross-border tax planning arrangements
General data
Designation
Communications between participants and participants in cross-border tax planning arrangements
Type of procedure
Taxation
Subject
Taxes
Object
Assistance in the fulfilment of formal obligations between participants and participants in cross-border tax planning mechanisms.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
It is offered to assist in the fulfilment of formal obligations between participants and participants in cross-border tax planning mechanisms.It is not filed with the Tax Agency.
Phases of the procedure/service
It is not strictly speaking a procedure of the Tax Agency, so there are no specific processing steps
Forms
Resolution deadline
It does not have
Resolution body
No decision required
Resources
Appeals cannot be lodged
Information linked to e-processing
Identification system
No authentication required
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
Resolution of 8 April 2021, of the Tax Management Department of the State Tax Administration Agency,approving the models for communications between participants and participants in cross-border tax planning mechanisms subject to declaration (BOE 13-April-2021)