IS. Census verification of the index of companies.
General Details
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
General information of the procedure
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
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
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Ley 27/2014, de 27 de noviembre,
del Impuesto sobre Sociedades. (BOE 28 - noviembre - 2014)
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Real Decreto Legislativo 5/2004, de 5 de marzo,
por el que se aprueba el texto refundido de la Ley del Impuesto sobre la Renta de no Residentes. Artículos 21 y 22. (BOE 12-marzo-2004)
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Real Decreto 1777/2004, de 30 de julio,
por el que se aprueba el Reglamento del Impuesto sobre Sociedades. Artículo 54. (BOE 6-agosto-2004)
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Ley 58/2003, de 17 de diciembre,
General Tributaria. Artículo 123. (BOE 18-diciembre-2003)
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Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 144 a 146. (BOE 5-septiembre-2007)