The minutes of agreement They are especially useful in those situations where an appreciation of the facts or certain valuations is required in which there are elements that cannot be quantified with certainty or concretely.
However, this fact does not change the need to file the corresponding tax returns, which makes them a very practical tool in these cases.
acta que contiene los acuerdos tomados en una reunión. minutes of the Tax inspection that arise when certain Situations requiring the specification of elements that cannot be determined or are difficult to determine.
In other words, they allow for an objective treatment of situations where, in the absence of the possibility of determination, it is necessary to establish it by law.
Broadly speaking, three cases can be identified where these types of minutes are generally used.
One of the most common situations in which they arise is when working with indeterminate legal concepts. Generally, the law allows most situations or assets that are subject to taxation to be categorised.
However, while this is the most common, it can also happen that there was no prior jurisprudence or a completely defined legal framework and help to determine how to proceed.
In these cases, when faced with indeterminate legal concepts, the use of agreed minutes can be chosen to establish a point of reference.
Another situation in which they are commonly used is when the appreciation of determining facts which cannot be ascertained by any of the conventional means is necessary.
This can happen in different situations but, most importantly, it is necessary to highlight the need for such determination in order to correctly apply the current regulation to the case in question.
In these situations, it is also possible to proceed by using agreed minutes to provide the process with a common point of reference.
Finally, the other common situation where this type of minutes is usually used is in a situation where it is not possible to quantitatively determine an element necessary to be able to execute the corresponding taxation.
There are certain measurements or elements that cannot be concretely or definitively quantified.
However, this does not exempt them from having to pay tax. In the impossibility of quantifying its value or amount in the traditional way, the use of agreed minutes can be chosen to fill this gap and, once again, have a concrete point of reference.
This type of minutes is established between the Tax Agency Administration and the taxpayer. To carry this out, the Administration itself, after studying the specific case, will contact the taxpayer and offer them this possibility.
From that moment on, the Administration itself will have to provide the agreed minutes, and if the obliged party accepts them, their execution will proceed.
