Authorisations. Preliminary valuation agreements on non-cash income from personal work for the purpose of determining the corresponding Personal Income Tax account deposit.

Denomination

Authorisations. Preliminary valuation agreements on non-cash income from personal work for the purpose of determining the corresponding Personal Income Tax account deposit.

Procedure type

Taxation

Subject

Taxes

Purpose

Valuation by the Tax Administration of work performance types for the sole purpose of calculating the corresponding payments on account. The agreement will bind the Tax Administration and the applicants for the time period it is in effect, provided that the legislation is not modified or the economic circumstances that formed the basis of the valuation do not vary significantly.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

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

Documentation

Application by the interested party.

Phases of the procedure/service

Start: Application presented by the interested party.

Procedure: By inspection teams or units, which can request the information, reports, records and receipts from the applicants that bear relation to the proposal. Applicants may file declarations and the documents or receipts they deem relevant at any time prior to the hearing proceedings. Both the applicants and the Administration can propose the use of evidence considered to be relevant. Furthermore, expert reports can be requested that discuss the content of the valuation proposal.

End: A justified resolution must be passed that may approve the proposal, reject it or approve an alternative proposal. The director of the Department of Tax and Finance Inspection is authorised to resolve the procedure.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

The resolution handed down shall not be appealed, without prejudice to the appeals and complaints that may be filed against the settlement decisions that are carried out as a consequence of the implementation of the values established in the resolution.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing