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State Tax Administration Agency. AEAT
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Result: 642 Online Services
Authorisations. Application for special amortisation plans.
| SIA code: 997862Valuation by inspection of amortisation plans for tangible, intangible or property assets.
Valuation by the Tax Agency of income from transferring intangible assets and the associated costs, and income generated by the conveyance or classification of the assets, and valuation of the income and costs associated with them, as well as the income generated, based on the proposal put forward by the liable taxpayer. The request must be submitted in writing before the transactions take place. The agreement will be valid for the tax periods specified in the agreement itself.
Civic responsibility declaration proceedings
| SIA code: 992007Proceedings aimed at the declaration of civic responsibility, under the protection of the terms of articles 41 and 42 of the General Tax Act and other tax regulations that regulate assumptions of responsibility.
Motion for reversal of Audit settlements.
| SIA code: 998016Rulings of the Tax Administration related to economic-administrative appeal can be subject to optional prior appeal for reversal. The authority that issued the ruling will be competent to deal with and resolve the appeal against said ruling. If the interested party lodges an appeal for reversal, they cannot file an economic-administrative appeal until the appeal has been expressly resolved or until it can be considered dismissed due to administrative silence.
Motion for reversal of Collection decisions.
| SIA code: 998030Local office decisions related to economic-administrative claims can be subject to optional prior motion for reversal. The authority that handed down the decision will be competent to deal with and resolve the appeal against said decision. If the interested party lodges a motion for reversal, they cannot file an economic-administrative claim until the appeal has been expressly resolved or until it can be considered dismissed due to administrative silence.
