Procedure

Unrequested tax concessions.

General Data

Name

Unrequested tax concessions.

Type of procedure

Taxpayer

Subject

Taxes

Object

Processing of unrequested tax concessions.

Responsible body

Tax Agency

General information on the procedure

Start method

Ex officio

Applicant: Citizen

Place of presentation

  • Online and Office.

Procedure/service stages

  • Start: By the Administration.

  • Procedure: By the Administration.

  • Completion: Express ruling by the Administration.

Resolution body

Tax Agency.

Appeals

Economic-administrative claim. Application period: One month from the day following the notification date.

Information concerning electronic procedure

Identification system

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

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

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

Real Decreto 1777/2004, de 30 de julio, por el que se aprueba el Reglamento del Impuesto sobre Sociedades. (BOE 6-agosto-2004)