Authorisations. Application for expenses plans related to environmental actions.
General Details
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
General information of the procedure
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
Resolution deadline
3 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 contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Law 27/2014, of November 27,
of Corporation Tax. Article 14.4. (BOE November 28, 2014)
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Resolution of March 24, 1992, of the State Tax Administration Agency,
on the organisation and assignment of duties for the inspection of taxes within the scope of the Department of Finance and Tax Inspection. Provision Five. 2. G). (BOE March 30, 1992)
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Royal Decree 634/2015, of July 10,
approving the Corporation Tax Regulations. Article 10 (BOE July 11, 2015)