Procedure

See businesses in the objective evaluation method for the purposes of withholding.

General Data

Name

See businesses in the objective evaluation method for the purposes of withholding.

Type of procedure

Taxation

Subject

Taxes

Object

Consult the scheme applicable to businesses involved in activities which are liable to objective evaluation, in order to confirm whether withholding is required.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online

  • AEAT offices.

Procedure/service stages

  • There are no specific procedure stages.

Resolution deadline

Not applicable

Resolution body

Tax Agency

Appeals

No appeal process is applicable

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Others, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Real Decreto 439/2007, de 30 de marzo, por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas y se modifica el Reglamento de Planes y Fondos de Pensiones, aprobado por Real Decreto 304/2004, de 20 de febrero. (BOE 31-03-2007)