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AEAT competence in mutual agreement procedures.

General Details

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

General information of the procedure

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

Request 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: may be required from the interested Spanish taxpayer.

Procedure: Competent body: National Office of International Taxation (ONFI), within the Department of Financial and Tax Inspection. The Head of the National International Taxation Office will designate the Team or Unit. The Tax Administration will examine the request together with the documentation presented. For these purposes, taxpayers may be required to correct, complete or clarify the request, as well as any additional information. Within a period of six months from the date of receipt of the application, or of the information or documentation provided as a result of the aforementioned requirement, the admission or inadmissibility of the application will be determined, which will be notified to the taxpayer. In cases of the Directive or in which the agreement provides for the creation of an advisory commission and an agreement has not been reached in 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 end 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 administration competent to execute 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/Department of Financial and Tax Inspection.

Resources

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

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

  • Royal Decree 1794/2008, of November 3,

    which approves the Regulation of Mutual Agreement Procedures regarding direct taxation. (BOE November 18, 2008)

  • Royal Decree 399/2021, of June 8,

    which modifies the Regulation of mutual agreement procedures regarding direct taxation, approved by Royal Decree 1794/2008, of November 3, and other tax regulations (BOE 06-09-2021).