Procedure for recovering state aid in cases of regularisation of obligations to pay taxes affected by the decision for recovery
General Details
Denomination
Procedure for recovering state aid in cases of regularisation of obligations to pay taxes affected by the decision for recovery
Procedure type
Inspector
Subject
Taxes
Purpose
Implementation of EU decision 2015/314 of 15/10 (recovery of State aid).
Responsible body
State Revenue Office
General information of the procedure
Start form
job
Applicant: Company
Place for presentation
Telematics.
Documentation
Documentation requested from the interested party in each case
Phases of the procedure/service
Start: shall be started ex-officio by the Local Office.
Procedure: the interested party shall contribute the necessary documentation in each case.
Resolution: to determine whether it is applicable to recover aid from the beneficiaries or not.
Forms
Resolution deadline
6 months
Resolution body
Bodies of the Tax and Financial Inspection Department
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, Others, PIN code
Interactivity level
Level 4: Electronic processing