Authorisations. Applications for valuation plans for management and general administrative expenses attributable to permanent establishments.

Denomination

Authorisations. Applications for valuation plans for management and general administrative expenses attributable to permanent establishments.

Procedure type

Taxation

Subject

Taxes

Purpose

Valuation by the Tax Administration of management and general administrative expenses attributable to permanent establishments, based in the proposal formulated by the tax. The valuation agreement will take effect in relation to the operations carried out after the date on which it is approved and will be valid for the tax periods established in said agreement, which may not be more than the four tax periods following the date on which it is approved. Furthermore, its effect may be extended to operations of the tax period in question, as well as the operations carried out during the previous tax period, provided that the voluntary deadline for making a tax return has not expired.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

Documentation

Application presented by the interested party, accompanied by a valuation proposal based on standard market values with a description of the proposed method and an analysis to justify the application of this method.

Phases of the procedure/service

Start: Application presented by the interested party, accompanied by a valuation proposal based on standard market values with a description of the proposed method and an analysis to justify the application of this method. The application must be signed by the applicant (people or entities), who must certify to the Administration that the other associated people or organisations that will carry out the operations know and accept the valuation application.

Procedure: By Inspection Teams or Units designated by the Department of Tax and Finance Inspection. The Tax Administration will examine the proposal together with the documentation presented. To this end, the taxpayer can be asked to produce information, reports, records and receipts that are related to the proposal, as well as to give further explanations or clarifications.

End: The procedure is normally finalised with an express resolution. Termination can also occur due to expiry or withdrawal. The Department of Tax and Finance Director is responsible for upholding or dismissing the resolution.

Forms

Electronic processing

Resolution deadline

6 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