Procedure

Declaration of ETR DAC3 information

General Data

Name

Declaration of ETR DAC3 information

Type of procedure

Taxation

Subject

Taxes

Object

Declaration of ETR (Exchange of Tax Rulings)/DAC (Directives on Administrative Cooperation) information. Referring to the exchange of cross-border information on the so-called “Tax Rulings” (on prior agreements and binding consultations), issued by the Regional Treasuries and the Directorate General for Taxes.

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Administración

Place of presentation

  • Online, Tax Agency e-Office

  • Web Service.

Documents

Documentation issued by the Regional Treasuries and the Directorate General for Taxes

Procedure/service stages

  • There are no specific procedure stages.

Forms

Submission (online processing)

Resolution deadline

None

Resolution body

Tax Agency

Information concerning electronic procedure

Identification system

Electronic certificate

Interactivity level

Level 4: Online processing

Normativa

Normativa Básica

Directiva (UE) 2015/2376, del Consejo de 8 de diciembre