Procedure

IS. Registration in the Treasury's Special Registry for Temporary Joint Ventures

General Data

Name

IS. Registration in the Treasury's Special Registry for Temporary Joint Ventures

Type of procedure

Taxation

Subject

Taxes

Object

Temporary Joint Ventures that wish to pay tax under the special tax system established under Article 43 of Law 27/2014, of 27 November, the Corporate Income Tax Act must request registration in the Special Registry for Temporary Joint Ventures of the Treasury, which reports to the Tax Agency. In general, if this special scheme is adopted, they will not pay tax as Corporate Income Tax and shall attribute the tax bases, deductions and part-paid allowances and withholdings and payments on account, to the shareholders resident in Spanish territory.

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Empresa

Place of presentation

  • Online.

Documents

Filing of request for registration in the register of Joint Ventures, accompanied by the Joint Venture's deed of incorporation containing the bylaws of the entity as necessary supplementary documentation.

Procedure/service stages

  • Start. By submitting an application.

  • Procedure, with the documents provided or requested.

  • End: Express resolution.

Forms

On-line processing

Resolution deadline

6 Months

Resolution body

Tax Agency

Appeals

Reversal: Term: One month. Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Appealing a Tax Agency decision: Term: One month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed. To be addressed to the administrative body which issued the ruling to be appealed

Information concerning electronic procedure

Identification system

Electronic Certificate, PIN Number

Interactivity level

Level 4: Online processing

Normativa

Normativa Básica

Ley 18/1982, de 26 de mayo, sobre el régimen fiscal de agrupaciones y uniones temporales de empresas y de sociedades de desarrollo regional. (BOE 9-junio-1982)

Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Disposición Adicional Primera. Uno.3. (BOE 5-septiembre-2007)

Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Pública

Art. 45 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (BOE 28-noviembre-2014)