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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

Electronic processing

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)