ETR/DAC3 Information Statement
General Details
Denomination
ETR/DAC3 Information Statement
Procedure type
Taxation
Subject
Taxes
Purpose
Declaration of ETR (Exchange of Tax Rulings)/DAC (Directives on Administrative Cooperation) information. It refers to the cross-border exchange of information on the so-called "Tax Rulings" (tax rulings on prior agreements and binding consultations), facilitated by the Regional Treasuries and the General Directorate of Taxes.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Administration
Place for presentation
Telematics, electronic headquarters of the Tax Agency.
Web Service.
Documentation
Documentation provided by the Regional Tax Office and the General Directorate of Taxes
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
Does not have.
Information related to electronic processing
Identification system
Electronic certificate
Level of interactivity
Level 4: Electronic processing