Authorisation to file a joint VAT declaration corresponding to different taxpayers
General Details
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 relating to the Value Added Tax, specifically the presentation of declarations, in relation to certain minor taxable persons, who carry out the same activity in favor of the applicant.
Responsible body
State Revenue Office
General information of the procedure
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 process if the proposal is rejected.
Termination with express resolution.
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, 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 directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic Spanish ID, Electronic certificate
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Law 37/1992, of December 28,
on Value Added Tax. (Official State Gazette, 29 December 1992)
-
Royal Decree 1624/1992, of December 29,
which approves the Value Added Tax Regulation. Article 71.5. (BOE December 31, 1992)