Authorisations. Application for temporary taxing criteria other than accrual.

Denomination

Authorisations. Application for temporary taxing criteria other than accrual.

Procedure type

Taxation

Subject

Taxes

Purpose

Valuation by Inspection of the temporary taxing criteria other than accrual, so that said criteria may be valid for taxation.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

Documentation

Application presented by the interested party.

Phases of the procedure/service

Start: Application presented by the interested party.

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

End: A resolution must be passed to approve the proposed temporary taxation criteria, reject it or approve alternative criteria formulated by the taxpayer during the course of the procedure. 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

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.

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.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Basic Regulations

• Law 27/2014, of November 27,

  of Corporation Tax. (BOE 28 - November - 2014)

• Royal Decree 634/2015, of July 10,

  approving the Corporation Tax Regulations. Article 1 (BOE July 11, 2015)