Authorisation to file a joint VAT declaration corresponding to different taxpayers

Denomination

Authorisation to file a joint VAT declaration corresponding to different taxpayers

Procedure type

Taxation

Subject

Taxes

Purpose

The interested entity requests authorization to comply with the formal obligations regarding Value Added Tax, specifically the submission of declarations, in relation to certain low-level taxpayers, who carry out the same activity on behalf of the applicant.

Responsible body

State Revenue Office

Start form

interested

Applicant: Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Application indicating the activity carried out by the taxable persons for whom the VAT declaration will be submitted, and a list of them, specifying the consideration for the collaboration services and VAT quotas for the last year.

Phases of the procedure/service

Start. Presentation of the request.

Procedure: There is a hearing procedure if the proposal is rejected.

Termination with express resolution.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic Spanish ID, Electronic certificate

Level of interactivity

Level 4: Electronic processing