Authorisations. Application for special amortisation plans.

Denomination

Authorisations. Application for special amortisation plans.

Procedure type

Taxation

Subject

Taxes

Purpose

Valuation by inspection of amortisation plans for tangible, intangible or property assets.

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, taxpayers can present declarations and documents or receipts 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 Regional Inspection Branch that corresponds to the registered tax address of the taxpayer or the National Inspection Office (current Central Delegation for Large Taxpayers) is authorised to make a procedural ruling, if the taxpayer is registered with this organisation.

The approved special amortisation plans can be modified at the taxpayer's request through the application of similar rules used for their initial approval. This request must be presented within the first three months of the tax period in which the modification will take effect.

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