Authorisations. Application for Special Reinvestment Plans.

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

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

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