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, after the modification carried out by Law 16/2022, of September 5.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Administration
Place for presentation
Online, at the Tax Agency eOffice
Phases of the procedure/service
There are no specific processing phases
Forms
Communication of the continuation plan (art. 691 bis TRLC)
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
Real Decreto Legislativo 1/2020, de 5 de mayo,por el que se aprueba el texto refundido de la Ley Concursal (BOE 7-mayo-2020):
Normativa de tramitación
Artículo 691 bis del texto refundido de la Ley Concursal, tras la modificación operada por la Ley 16/2022,de 5 de septiembre.