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Wednesday, 5 February 2025

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Ministry of Finance

Sede Electrónica Central

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SIA CODE: 991712

Tax benefits for toll roads

Granting of tax benefits for toll road concessionaires.

Body responsible: Directorate-General for Taxation

Recipient:

  • Business

Submission:

  • In the electronic registers referred to in article 16.4.la) of law 39/2015, from october 1, of Common Administrative Procedure of the public authorities

Remember

  • Access to this service is by means of a secure server and, as a requirement, users must identify themselves by means of one of the methods available through the Cl@ve service: Cl@ve PIN, Cl@ve Permanente or Digital Certificate. Information on Cl@ve.
  • Access using browser Microsoft Internet Explorer 7 or higher (32 or 64 bits), Mozilla Firefox 4.0 or higher (only supported in 32 bits in Windows), Google Chrome 15 or higher, Apple Safari 5 or higher. Instructions to set up your browser for the correct functioning of the application.
  • For any queries: gestion.sede@hacienda.gob.es

Help with the procedure

Forms for the procedure

What will you need to complete the process

Identification:

  • Electronic DNI

  • Digital certificate

Documentation:

  • Nombre: Escritura de apoderamiento o poder de representación

    Tipo: Común

    Emisor: Estatal

    Obligatorio: Sí

    Intermediado: Sí

  • Nombre: Report on the investments to be made with resources from loans or borrowing. Financing plan for such investments. Copy of the loan contract or agreement. Loan or borrowing repayment schedule.

    Tipo: Documentación particular del interesado

    Obligatorio: No

    Intermediado: No

Forms:Sí (Ver descarga de impresos)

Notifications:

  • Electronic notification by means of Enabled E-mail Address

Taxes and/or fees: No

Extra information about the procedure

Way to start: Interesado

  • Silent mode: Positive

Procedure stage:

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

Time frame for resolution: 1 Month(s)

End via: Si

Resolving agency:

  • Director General for Taxes by virtue of delegation of the Minister of Finance and Public Administrations.

Appeal:

  • An appeal against an administrative decision may be filed before the National Court, within two months as of the day following that of notification or publication of the Resolution, in accordance with Article 11 of Law 29/1998

Provision

Basic provisions

  • Disposición transitoria tercera del Reglamento del Impuesto sobre Sociedades, aprobado por el Real Decreto 634/2015, de 10 de julio

  • Disposición transitoria sexta de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades