IS. Census verification of the index of companies.

Denomination

IS. Census verification of the index of companies.

Procedure type

Taxation

Subject

Taxes

Purpose

Corporation Tax. Each Delegation of the State Tax Administration Agency maintains an index of entities in which entities with tax domicile within its territorial scope are subject to registration, with the exception of exempt entities. The provisional removal from said index may be agreed upon of entities in which any of the following circumstances occur: a) That the tax debts of the entity with the State Public Treasury are declared failed in accordance with the provisions of the General Collection Regulations. b) That the entity has not submitted the Corporate Tax declaration corresponding to three consecutive tax periods. When the provisional deregistration from the entity index is agreed, the taxpayer may also be deregistered from the Registries of Intra-Community Operators and Monthly Refunds.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Post Offices.

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

Documentation

The procedure is initiated ex officio by the Administration. The entity can present the omitted declarations.

Phases of the procedure/service

Start: ex officio, upon request.

Procedure: The interested party may respond to the notified request and make any allegations that he or she deems appropriate.

Resolution: Provisional withdrawal agreement or estimation of the allegations. The provisional withdrawal agreement will be notified to the corresponding Public Registry, which will issue a marginal note on the page open to the affected entity stating that, from now on, no registration that concerns it may be made without presentation of certification. registration in the entity index. The provisional withdrawal agreement does not exempt the affected entity from any of the tax obligations that may apply to it. When a provisional deregistration agreement has been issued for not having submitted the Corporate Tax declaration for three consecutive tax periods and, subsequently, the entity submits the omitted declarations, the competent body of the AEAT will agree to reinstate the registration in the index and will send the agreement to the Public Registry in which the corresponding marginal note has been issued for its cancellation.

Forms

Electronic processing

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.

Identification system

Electronic Spanish ID, Electronic certificate

Interactivity level

Level 4: Electronic processing