Authorisations. Application for Special Reinvestment Plans.
General Details
Denomination
Authorisations. Application for Special Reinvestment Plans.
Procedure type
Taxation
Subject
Taxes
Purpose
Valuation by Audit of special reinvestment plans that state that, due to their technical characteristics, investment or start-up must take place in a time period greater than that stipulated in Section 6, Article 42 of Royal Legislative Decree 4/2004, of 5 March, in order to apply a deduction for reinvestment of extraordinary profit. This period runs from the year preceding the date of disposal of the transferred asset and the three subsequent years.
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 plan, reject it or approve an alternative plan. The Audit Regional Division that corresponds to the registered tax address of the taxpayer or the Large Taxpayers Central Office if the taxpayer is registered with this organisation is authorised to make a procedural resolution.
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
-
Ley 27/2014, de 27 de noviembre,
del Impuesto sobre Sociedades. Disposición transitoria 24ª7 (BOE 28 - noviembre - 2014)
-
Real Decreto 634/2015, de 10 de julio,
por el que se aprueba el Reglamento del Impuesto sobre Sociedades. Artículo 11. (BOE 11-julio-2015).