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
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)