IS. Census verification of the index of companies.

Name

IS. Census verification of the index of companies.

Procedure type

Taxation

Subject

Taxes

Purpose

Corporation Tax. Each Delegation of the State Tax Administration Agency carries an index of entities in which entities with tax address within their territorial scope are registered, except for exempt entities. The provisional cancellation may be agreed in this index of the entities in which any of the following circumstances occur: A) That the entity's tax debts with the State Treasury are declared to be defaulted in accordance with the provisions of the General Collection Regulation. B) The company has not filed the Corporation Tax return for three consecutive tax periods. When the provisional cancellation of the index of companies is agreed, the taxpayer may also be removed from the Registries of Intra-Community Operators and of Monthly Refund.

Responsible body

State Revenue Office

Starting method

Trade

Applicant: Administration

Place for presentation

Online.

Offices of the Tax Agency.

Post Office.

Other places covered by article 16 of Act 39/2015.

Documentation

The procedure is initiated ex officio by the Administration. The bank may file the statements that have been omitted.

Process/service phases

Start: By way of a request.

Procedure: The data subject may attend to the notified request and make any claims it deems appropriate.

Resolution: Provisional cancellation agreement or estimate of the claims. The provisional cancellation agreement will be notified to the corresponding Public Register, which will provide the affected entity with a marginal note on the sheet it shall be noted that, hereinafter, no registration may be made that the same premises without presentation of the certificate of registration in the index of companies. The provisional cancellation agreement does not exempt the affected entity from any of the tax obligations that may be incurred. When a provisional cancellation agreement has been issued because it has not filed the Corporation Tax return for three consecutive tax periods and, subsequently, the company will submit the statements that have been omitted, the competent body of the Tax Agency will agree to the rehabilitation of the entry in the index and will send the agreement to the Public Register in which the corresponding marginal note for the cancellation of the same has been extended.

Forms

Electronic processing

Resolution deadline

6 Month/s

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

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. He/she will address the administrative body that has issued the claim.

Identification system

Electronic Spanish ID, Electronic certificate

Level of interactivity

Level 4: Electronic processing