Authorisations. Application for temporary taxing criteria other than accrual

General Data


Authorisations. Application for temporary taxing criteria other than accrual

Type of procedure





Valuation by Inspection of the temporary taxing criteria other than accrual, so that said criteria may be valid for taxation.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online.


Application presented by the interested party.

Procedure/service stages

  • Start: Application presented by the interested party.

  • Procedure: By inspection teams or units, which can obtain information, reports, records or receipts considered necessary from the taxpayer. At any moment before hearing proceedings are granted, taxpayers can submit declarations and documents or receipts that they consider to be relevant.

  • Completion: A resolution must be passed to approve the proposed temporary taxation criteria, reject it or approve alternative criteria formulated by the taxpayer during the course of the procedure. The director of the Department of Tax and Finance Inspection is authorised to resolve the procedure.


On-line processing

Resolution deadline

6 Months

Resolution body

Tax Agency


Economic-administrative claim: Application period: One month from the day following notification of the challenged ruling or from the date on which the proceedings or the prior motion for reversal are deemed resolved. Claims should be addressed to the administrative body that dictated the contested decision.

Reconsideration: Application period: One month. Optional, at the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Information concerning electronic procedure

Identification system

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

Interactivity level

Level 4: Electronic processing


Normativa Básica

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

Real Decreto 634/2015, de 10 de julio, por el que se aprueba el Reglamento del Impuesto sobre Sociedades. Artículo 1 (BOE 11-julio-2015)