Communications between the parties and participants in cross-border tax planning mechanisms
General Details
Denomination
Communications between the parties and participants in cross-border tax planning mechanisms
Procedure type
Taxation
Subject
Taxes
Purpose
Assistance in compliance with formal obligations between those involved and participating in cross-border tax planning mechanisms.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company - Citizen
Place for presentation
It is offered as assistance in the fulfillment of formal obligations between those involved and participating in cross-border tax planning mechanisms. It is not submitted to the Tax Agency.
Phases of the procedure/service
It is not actually a procedure of the Tax Agency, so there are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
It is not appropriate to issue a Resolution
Resources
There is no room for filing appeals.
Information related to electronic processing
Identification system
No authentication required
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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Resolución de 8 de abril de 2021, del Departamento de Gestión Tributaria de la Agencia Estatal de Administración Tributaria,
por la que se aprueban los modelos de comunicaciones entre los intervinientes y partícipes en los mecanismos transfronterizos de planificación fiscal objeto de declaración (BOE 13-abril-2021)
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Resolución de 8 de mayo de 2024, del Departamento de Gestión Tributaria de la Agencia Estatal de Administración Tributaria,
por la que se modifica la de 8 de abril de 2021, por la que se aprueban los modelos de comunicaciones entre los intervinientes y partícipes en los mecanismos transfronterizos de planificación fiscal objeto de declaración (BOE 17-mayo-2024)