ETR/DAC3 Information Declaration
General data
Designation
ETR/DAC3 Information Declaration
Type of procedure
Taxation
Subject
Taxes
Object
ETR (Exchange of Tax Rulings)/DAC (Directives on Administrative Cooperation) information statement.This refers to the exchange of cross-border information on the so-called "Tax Rulings" (tax rulings on prior rulings and binding consultations), provided by the regional tax authorities and the Directorate General for Taxation.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Administration
Place of presentation
Telematic, electronic headquarters of the Tax Agency.
Web Service.
Documentation
Documentation provided by Haciendas Forales and the Directorate General of Taxation
Phases of the procedure/service
No specific processing steps
Forms
Resolution deadline
It does not have
Resolution body
Tax Agency
Resources
It does not have.
Information linked to e-processing
Identification system
Electronic certificate
Level of interactivity
Level 4:Electronic processing