Authorisations. Application for special reinvestment plans.
Valuation by Audit of special reinvestment plans that state that, due to their technical characteristics, investment or start-up must take place in a time period greater than that stipulated in Section 6, Article 42 of Royal Legislative Decree 4/2004, of 5 March, in order to apply a deduction for reinvestment of extraordinary profit. This period runs from the year preceding the date of disposal of the transferred asset and the three subsequent years.
Applicant: Ciudadano - Empresa
Application presented by the interested party.
Start: Application presented by the interested party.
Procedure: By audit 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.
End: A resolution must be passed to approve the proposed temporary plan, reject it or approve an alternative plan. The Audit Regional Division that corresponds to the registered tax address of the taxpayer or the Large Taxpayers Central Office if the taxpayer is registered with this organisation is authorised to make a procedural resolution.
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 the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied. It will be addressed to the administrative body that made the appealable decision.
Electronic DNI, Electronic certificate, Clave PIN
Level 4: Electronic procedure