Authorisations. Application for temporary taxing criteria other than accrual.
General Details
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
General information of the procedure
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
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.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 27/2014, de 27 de noviembre,
del Impuesto sobre Sociedades. (BOE 28 - noviembre - 2014)
-
Real Decreto 634/2015, de 10 de julio,
por el que se aprueba el Reglamento del Impuesto sobre Sociedades. Artículo 1 (BOE 11-julio-2015)