Skip to main content

See businesses in the objective evaluation method for the purposes of withholding.

General Details

Denomination

See businesses in the objective evaluation method for the purposes of withholding.

Procedure type

Taxation

Subject

Taxes

Purpose

Consult the regime applicable to entrepreneurs who carry out activities that are taxed on an objective basis in order to confirm the possible obligation to withhold tax.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

AEAT offices

Phases of the procedure/service

Without specific processing phases.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

No appeal is allowed

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, Others, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

Royal Decree 439/2007, of March 30,

approving the Regulations on Personal Income Tax and amending the Regulations on Pension Plans and Funds, approved by Royal Decree 304/2004 of 20 February. (BOE 03-31-2007)