Identification:

• Electronic DNI

• Digital certificate

• Clave PIN

Documentation:

• Name: Escritura de apoderamiento o poder de representación

  Type: Común

  Issuer: Estatal

  Compulsory: Yes

  Mediated: Yes

• Name: Escrituras de constitucion/estatuto de sociedades o documento equivalente que acredite la personalidad jurídica

  Type: Común

  Issuer: Estatal

  Compulsory: Yes

  Mediated: No

• Name: The application should be accompanied by: the articles of association of the company, certificate of entry in the Register of Vessels, identification and description of activities, accreditation of territorial scope within which its operation will take pl

  Type: Documentación particular del interesado

  Compulsory: No

  Mediated: No

Forms:Sí (Consultar Formularios para la tramitación)

Notifications:

• Digital Services via the Single Authorised Email Address (DEHú)

Taxes and/or fees: No

Way to start: Interesado

• Silent mode: Negative

Procedure stage:

• After filing of the application by the entity, the relevant body examines it and issues a reasoned decision.

Time frame for resolution: 3 Month(s)

End via: No

Resolving agency:

• Directorate General of Taxation.

Appeal:

• An appeal for reversal may be lodged before the Directorate-General for Taxation within 1 month of the day following notification of the proceeding for which reversal is applied or the economic-administrative claim before the Central Economic-Administrative Court (TEAC)

Basic provisions

• Artículos 113 a 117 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades

• Artículos 50 a 52 del Reglamento del Impuesto sobre Sociedades, aprobado por el Real Decreto 1777/2004, de 30 de julio

Please read these instructions carefully and follow them step by step, before "GOING TO PROCEDURE"

1. The form of submission in the electronic register shall be in accordance with what is set out in article 16.4.a) of the aforementioned Law 39/2015.
2. Access to this service is carried out using a secure communication channel, and as an essential requirement for signing the application you must use any electronic certificate recognised by the @Firma platform.
3. ​​​Specific instructions (PDF format) to complete the general purpose written submission form for this procedure.
4. Fill in the General Purpose Submission Form (Button " GOING TO PROCEDURE") attaching the files and additional documentation you wish to provide.

If you are going to act through a representative, you can prove that you are being represented by any legally valid means that provides reliable proof of its existence (art. 32.3 of Royal Decree 203/2021), including, among others, by means of an official document (art. 32.3 of Royal Decree 203/2021) model (non-mandatory) of voluntary representation we offer to make it easier for you. To use this template, download it directly to a local drive on your computer (do not open directly from the browser!).​​

If at any time after the submission of the form, the interested party, on its own initiative or in the process of rectification, should provide additional documentation omitted in the submission of said form, it may also do so electronically (only in this way for those obliged to do so as referred to in article 14.2 of Law 39/2015), using the generic form of the Administration and the agency code specified in the instructions to point 3.

Whenever the supplementary submission of electronic documents is made separately from the main form, the interested party shall mention the individualised registration number or code provided at the initiation of this procedure, or any other information or data that allows the initial form that initiates the administrative file to be uniquely identified.

Likewise, if you wish to check the status of your application, you should use the same generic form mentioned above, the specified organism code in the instructions under point 3 and mention the individual registration number or code provided at the initiation of this procedure.

For any technical or content-related queries: gestion.sede@hacienda.gob.es.