AEAT competence in mutual agreement procedures.

Denomination

AEAT competence in mutual agreement procedures.

Procedure type

Taxation

Subject

Taxes

Purpose

Following the reform of Royal Decree 1794/2008, of November 3, Regulation of Mutual Agreement Procedures in matters of direct taxation, with effect from January 1, 2016, the AEAT assumes the status of competent authority in certain mutual agreement procedures (article 2.b). Specifically, the AEAT is responsible for mutual agreement procedures relating to business profits (usually, article 7) and associated companies (usually, article 9) of the Conventions to avoid Double Taxation that are applicable, whether it has been requested under the Agreement to avoid Double Taxation or by virtue of the dispute resolution mechanisms referred to in Council Directive (EU) 2017/1852, of October 10, 2017, on tax dispute resolution mechanisms in the European Union, or when the request is based on the European Arbitration Convention

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company - Administration

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Application from the interested party accompanied by the corresponding documentation.

Phases of the procedure/service

Start: Application submitted by the interested party: with the minimum content mentioned in the previous section. Communication of initiation by the competent authority of another State: The Spanish taxpayer concerned may be required to do so.

Procedure: Competent body: National Office of International Taxation (ONFI), within the Department of Financial and Tax Inspection. The Head of the National International Tax Office shall appoint the Team or Unit. The Tax Authority will examine the application together with the documentation submitted. For these purposes, taxpayers may be required to correct, complete or clarify the request, as well as provide any additional information. Within six months from the date of receipt of the application, or of the information or documentation provided as a result of the aforementioned request, a decision will be made on whether the application is accepted or not accepted, which will be notified to the taxpayer. In cases where the Directive or the Convention provides for the creation of an advisory committee and no agreement has been reached within the period established therein, the taxpayer may request its constitution by the competent authorities to adopt a decision on the pending issues.

End: The procedure will normally be concluded by agreement between the competent authorities, which will be notified to the taxpayer for acceptance or rejection. Termination by withdrawal is also possible.

Enforcement: Once the agreement becomes final, it will be communicated within one month to the Spanish tax authority responsible for executing it. The execution will be carried out in accordance with article 17 of the Regulation of Mutual Agreement Procedures.

Forms

Electronic processing

Resolution deadline

2 years

Resolution body

ONFI/Financial and Tax Inspection Department.

Resources

No appeal may be lodged against the agreements terminating the procedure, without prejudice to the appeals that may be lodged against the administrative act or acts issued in application of said agreements.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing