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 keeps 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 withdrawal from said index of entities in which any of the following circumstances occur may be agreed: If the entity's tax liabilities with the State Treasury are declared bankrupt in accordance with the provisions of the General Collection Regulations, if the entity has not submitted the Corporate Tax return corresponding to three consecutive tax periods, or when the provisional deregistration in the index of entities is agreed, the taxpayer may also be deregistered from the Registers 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 may submit the omitted declarations.

Phases of the procedure/service

Start: ex officio, by means of a request.

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

Resolution: Provisional discharge agreement or estimation of the allegations. The provisional deregistration agreement will be notified to the corresponding Public Registry, which will issue a marginal note on the sheet opened to the affected entity stating that, from now on, no registration concerning it may be made without presenting a certificate of registration in the index of entities. The provisional withdrawal agreement does not exempt the affected entity from any tax obligations that may apply to it. When a provisional deregistration agreement has been issued for not having filed the Corporate Tax return for three consecutive tax periods and, subsequently, the entity files the omitted returns, 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 had been issued for its cancellation.

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