Authorizations related to ICO guarantees
General Details
Denomination
Authorizations related to ICO guarantees
Procedure type
Taxation
Subject
Taxes
Purpose
Processing of authorization for a singular deferral/partitioning or authorization for a singular reduction in relation to the Collection Regime of the guarantees of the Official Credit Institute, as well as the request for authorization to vote in favor of ICO guarantee restructuring plans.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
Online, through the Tax Agency's e-Office.
Documentation
Complete file of the line of financing to be provided by the applicant and any other supporting documents on which the application is based.
Phases of the procedure/service
Start: Financial institutions submit their application for authorisation.
Procedure: the competent body examines and evaluates the data provided to justify the application.
End: End: by Authorization or Non-Authorization Agreement.
Forms
Resolution deadline
Does not have
Resolution body
Director of the Tax Collection Department (State Tax Administration Agency)
Resources
The submission of appeals is not appropriate
Information related to electronic processing
Identification system
Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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Real Decreto-ley 5/2021, de 12 de marzo,
de medidas extraordinarias de apoyo a la solvencia empresarial en respuesta a la pandemia de la COVID-19. Artículo16 y Disposición Transitoria Segunda (BOE 13-marzo-2021)
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Ley 16/2022, de 5 de septiembre,
de reforma del texto refundido de la Ley Concursal, aprobado por el Real Decreto Legislativo 1/2020, de 5 de mayo Disposición Adicional Octava. (BOE 06-septiembre-2022)
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Real Decreto-ley 20/2022, de 27 de diciembre,
de medidas de respuesta a las consecuencias económicas y sociales de la Guerra de Ucrania y de apoyo a la reconstrucción de la isla de La Palma y a otras situaciones de vulnerabilidad. Artículo 105 y Disposición Transitoria Tercera (BOE 28-diciembre-2022)
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Resolución de 27 de mayo de 2023, de la Presidencia de la Agencia Estatal de Administración Tributaria,
sobre organización, funciones y atribución de competencias en el área de recaudación.