Special procedure for microenterprises
General Details
Denomination
Special procedure for microenterprises
Procedure type
Declarations and communications from interested parties
Subject
Taxes
Purpose
The service has been adapted to comply with the provisions of article 707 section 3 of the TR of the Bankruptcy Law, following the modification made by Law 16/2022, of September 5.
Responsible body
State Revenue Office
General information about the procedure
Startup method
interested
Applicant: Company - Administration
Place for presentation
Online, at the Tax Agency eOffice
Procedure/Service Phases
There are no specific processing phases.
Forms
Communication of the continuation plan (art. 691 bis TRLC)
Resolution deadline
Does not have
Decision-making body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID card, Electronic certificate, Cl@ve PIN
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Royal Legislative Decree 1/2020, of May 5,which approves the consolidated text of the Bankruptcy Law (BOE May 7, 2020):
Processing regulations
Article 691 bis of the consolidated text of the Bankruptcy Law, after the modification carried out by Law 16/2022,of September 5.