Authorisation to file a joint VAT declaration corresponding to different taxpayers
The interested entity shall apply for authorisation to fulfil formal obligations in respect of Value Added Tax, specifically the filing of returns in relation to certain taxpayers of minor consequence that carry out activities in favour of the applicant.
AEAT (Tax Agency) offices
Other places established in Article 16 of Law 39/2015
Application indicating the activity carried out by the taxpayers in respect of whom the VAT return is to be filed, and a list of these, specifying the consideration for the collaboration services and VAT quotas from the previous year.
Initial step. Submission of application.
Formalities. There is a hearing process in the event that the proposal is dismissed.
The procedure ends with an express resolution.
Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: Application period: One month from the day following notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.
Electronic DNI (Spanish National ID), Electronic certificate
Level 4: Electronic processing