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Management and procedure rules

In addition to the rules for determining habitual residence and tax domicile and the connection points applicable to the reporting obligations, section 16 of Chapter I of the Agreement contains certain provisions aimed at clarifying certain issues of a competent nature as well as establishing specific coordination procedures in the exercise of exacting and inspecting powers.

Among the first are those aimed at providing for the actions to be carried out in case of infractions that could constitute crimes against the public treasury, the collaboration of financial institutions in the management of taxes and actions of the inspection of the same as well as the rules of distribution of competence for the allocation and revocation of the tax identification number of the taxpayers and the applicable regulations in the case of mergers and divisions of companies in which the tax benefits that, where appropriate, proceed must be recognized by both administrations.

Among the second, the modification of the Agreement approved by Law 10/2017, of December 28, introduced a precept (article 47.ter), establishing the obligation to coordinate the powers of levy or inspection between the administrations affected, in the event that it corresponds to different Administrations the inspection competence to regularize the following operations:

a) Regularization of operations carried out between related persons or entities.

b) Qualification of operations differently from those declared by the taxpayer when this implies a modification of the contributions borne or passed on in the indirect taxes in which the mechanism of the repercussion has been established.