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Request for actions before the release of goods | SIA code: 203236
Actions may be requested before the release of goods.
This procedure is intended to facilitate the creation of an electronic case file with the inventory documentation which must be drawn up and presented by taxpayers now withdrawing from the special Value Added Tax equalisation regime.
The data verification procedure aims to clarify or justify the discrepancies in the requests for reimbursements filed by the party liable for the tax payment or the data relating to the reimbursements.
The data verification procedure aims to clarify or justify the discrepancies in the requests for preliminary recognitions of the exemptions filed by the party liable for the tax payment or the data relating to the recognitions.
AEAT competence in mutual agreement procedures. | SIA code: 203507
After the reform of Royal Decree 1794/2008, of 3 November, Regulations on Mutual Agreement on direct taxation matters, effective from 1 January 2016, the AEAT assumes the role of competent authority in certain mutual agreement procedures (Article 2.b). The AEAT is specifically responsible for mutual agreement procedures related to business profit (generally, Article 7) and associated companies (generally, Article 9) of applicable Agreements to avoid Double Taxation whether initiated by virtue of the respective Agreement to avoid Double Taxation or the dispute resolution mechanisms referred to in Directive (EU) 2017/1852 of the Council of 10 October on tax dispute resolution mechanisms in the European Union, or when requested based on the European Arbitration Convention
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- State Tax Administration Agency. AEAT
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