Authorisations. Application for expenses plans related to environmental actions.

Denomination

Authorisations. Application for expenses plans related to environmental actions.

Procedure type

Taxation

Subject

Taxes

Purpose

Valuation by inspection for deduction of expenses relating to environmental actions. Expenses plans that correspond to approved environmental actions can be modified at the request of the taxpayer via the application of similar regulations to those that came into effect for its approval. This application must be presented within the last three months of the tax period during which this modification takes effect.

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 presented by the interested party.

Phases of the procedure/service

Start: Application presented by the interested party.

Procedure: By inspection teams or units, which can obtain information, reports, records or receipts considered relevant from the taxpayer. At any moment before hearing proceedings are granted, applicants can submit declarations and documents or proof of payment that they consider to be relevant.

End: A resolution must be passed to approve the proposed plan, dismiss it or approve an alternative plan formulated by the taxpayer during the course of the procedure. The corresponding AEAT authority, in accordance with its organisational structure, shall be competent to issue a resolution in the procedure. Specifically, the chief inspector of the Audit Regional Division that corresponds to the registered tax address of the taxpayer or the representative of the Large Taxpayers Central Office if the taxpayer is registered with this organisation.

Forms

Electronic processing

Resolution deadline

3 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 notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing