Resolution Of 16 July 2015, Of The Presidency Of The State Tax Administration Agency, Which Modifies The One Of 24 March 1992, On Organisation And Allocation Of Functions To The Inspection Of The Tributes In The Field...

Original Language Title: Resolución de 16 de julio de 2015, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se modifica la de 24 de marzo de 1992, sobre organización y atribución de funciones a la Inspección de los Tributos en el ámbito ...

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Read the untranslated law here:

The entry into force of the Act 27/2014, November 27, the corporation tax, has resulted in a new type of corporate groups, to contemplate the existence of groups composed of subsidiaries, in which the dominant condition holds it an entity not resident in Spanish territory or an entity subject to Basque legislation in accordance with the economic agreement with the Basque country. In these groups, is one of the subsidiaries which assumes the representation of the group, so article 56.2 of the Act 27/2014 has replaced the mention of "dominant society" by work done by the 'representative entity' alluding to the entity that is subject to the fulfillment of tax obligations materials and formal that derive from the regime of fiscal consolidation.

Also, after the mentioned law, through Royal Decree 634/2015, 10 July, approves new regulation of the tax. In article 7 of the said regulation regulates the body responsible for the statement and resolution of files relating to the repayment plans, indicating that it shall be exercised by the body of the State tax administration agency concerned in accordance with its rules of organizational structure. In addition, special investment plans are deleted in the text.

This resolution addresses changes to the resolution of 24 March 1992, of the State tax administration agency, on organisation and allocation of functions to the inspection of the tributes in the competence of the Department of inspection financial and tax, the precise to comply with the above-mentioned standards.

In addition, groups regarding maintenance of the secondment of entities representatives to management units of large companies, is available even when they do not have the status of great company, so that by these units is may conclude the management models that must show a group of societies when it ceases to pay taxes by the tax consolidation system of tax on companies or by the special regime last of the a group of entities in the value added tax.

The expressed purposes, amending the letter c) of section cuatro.7 and the letter g) paragraph cinco.2.

Pursuant to the above and in use of the authorization conferred by section 15th of the order of 2 June 1994, which develops the structure of the State tax administration agency, in accordance with article 103.once.5 of the law 31/1990, of 27 December, the State budget for 1991 , I have: single. Modification of the decision of 24 March 1992, on organisation and allocation of functions to the inspection of the tributes in the competence of the Department of inspection financial and tax.

Resolution of 24 March 1992, of the State Agency for tax administration, organization and allocation of functions to the inspection of the tributes in the scope of the powers of the Department of inspection financial and tax, is hereby amended as follows: one. The number 7 of paragraph four is drawn up in the following way: «7. large business management unit. "

It corresponds to the unit of management of major companies of the Regional Unit for inspection the exercise of the functions of tax administration attributed to this and the adoption of agreements and corresponding acts, in relation to the required tax with tax domicile within the scope of the respective tax agency special delegation, on which the Central delegation of major contributors do not exert its jurisdiction and which if any of the following circumstances (: a) its turnover to exceed the figure of 6.010.121,04 euros during the natural previous year calculated in accordance with article 121 of the law 37/1992 of 28 December, of the value added tax.

(b) to so order it the special delegate of the tax agency, prior favourable report of the directors of the departments of management tax and inspection financial and tax, in view of the importance and complexity of operations in the scope of the respective special delegation or by its connection or relationship with the previous or other tax required to extend their competence management unit of large enterprises.

(c) that it is entities representatives of a group tribute in the tax consolidation system of corporation tax or key entities that pay tax in the special regime of the Group's entities in the value added tax which it has exercised the option provided for in article 163 sexies. five of law 37/1992 of 28 December, on value added tax. These entities will continue attached to the unit's management of large enterprises, where they are no longer taxed by the aforementioned special arrangements and even when they do not have the condition of large enterprise, until the calendar year following that produce is the presentation of the model of statement consolidated or added the group corresponding to the last period of regimes referred.

Management units of major companies of the regional units for inspection shall have the powers conferred to the offices of tax administration by resolution of February 19, 2004, of the Presidency of the State Agency of tributary Administration on organisation and allocation of functions in the sphere of competence of the Department of tax administration in this area and in general, those of the scope of the tax administration.

The head of the Regional inspection unit and the Deputy Regional inspectors shall exercise regarding persons or entities attached to it, tax management competencies attributed to the heads of Regional tax management unit.

Without limiting the foregoing, the required tax may, in any case, submit their statements, resources, consultations and any other document with tax transcendence in the delegation or administration that corresponds to their fiscal domicile.»

Two. The number 2 of the paragraph five is drawn up in the following way: «2. corresponds to chiefs inspectors plan, coordinate and control the actions of teams and units of corresponding inspection units, in order to achieve a proper use of the resources available to the greater efficiency of the actions.»

In addition, corresponds to the inspectors heads exercise the following powers: to) ordered the start of proceedings of verification and investigation, as well as its scope and extension.

(b) agree on the modification of the extension of these actions, the extension or reduction of its scope, as well as different record at an official, team or unit allocation.

(c) enact liquidations that is regularized the tax the obligor's situation, as well as the other agreements that stop the inspection procedure and the limited verification procedure.

d) make the individual requirements of obtaining information, except in those cases in which regulations assign such powers to other organs.

(e) authorize the initiation of the disciplinary proceedings in those cases where the regulations required authorization, and dictate the acts of imposition of sanctions.

the Director of the Department agreed f) perform actions of verification and investigation when inspection financial and tax.

(g) the procedure relating to plans of amortization, spending plans for environmental actions, investments and expenses of holders hills neighborhood communities in common resolve.

(h) initiate and resolve the proceedings resulting from a breach of the limitations to payments in cash. Them shall also designate the head of team, head of unit or officer who must instruct these proceedings.

«i) any other powers and functions that them by legal and statutory regulations and other provisions that are applicable.»

Sole final provision. Entry into force.

This resolution shall enter into force the day following its publication in the "Official Gazette".

Madrid, 16 July 2015.-the President of the State Agency for tax administration, Miguel Ferre Navarrete.