{"id":26880,"date":"2021-01-21T07:30:00","date_gmt":"2021-01-21T05:30:00","guid":{"rendered":"https:\/\/www.edenred.es\/blog\/?p=26880"},"modified":"2026-02-16T12:29:27","modified_gmt":"2026-02-16T11:29:27","slug":"actas-con-acuerdo-definicion-usos-y-procedimiento","status":"publish","type":"post","link":"https:\/\/www.edenred.es\/en\/blog\/actas-con-acuerdo-definicion-usos-y-procedimiento\/","title":{"rendered":"Agreed minutes: definition, uses and procedure"},"content":{"rendered":"<p>The <strong>minutes of agreement<\/strong> 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. <\/p>\n\n\n\n<p>However, this fact does not change the need to file the corresponding tax returns, which makes them a very practical tool in these cases.&nbsp;<\/p>\n\n\n\n<!--more-->\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-que-son-las-actas-con-acuerdo\">Minutes with an agreement<\/h2>\n\n\n\n<p>acta que contiene los acuerdos tomados en una reuni\u00f3n. <strong>minutes of the <a href=\"https:\/\/www.edenred.es\/en\/blog\/requerimiento-hacienda-como-responder\/\" target=\"_blank\" rel=\"noreferrer noopener\">Tax inspection<\/a><\/strong> that arise when certain <strong>Situations requiring the specification of elements that cannot be determined or are difficult to determine<\/strong>.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-en-que-casos-se-utilizan-actas-con-acuerdo\">Records of agreement are used in cases where a formal record is needed to document a decision reached, a commitment made, or an understanding established between two or more parties. This can occur in various contexts, including:\n\n*   **Business and Corporate Meetings:** To formalise decisions made by boards of directors, management teams, or shareholders regarding company strategy, appointments, financial matters, or operational changes.\n*   **Legal Settlements and Contracts:** To outline the terms and conditions agreed upon by parties in a legal dispute or to formalise a business agreement or contract.\n*   **Negotiations:** To capture points of agreement reached during negotiations, whether it's between employers and employees, trade unions, or international bodies.\n*   **Project Management:** To record agreements on project scope, deliverables, timelines, resource allocation, or any changes to the original plan.\n*   **Partnerships and Joint Ventures:** To define the roles, responsibilities, contributions, and profit-sharing arrangements of partners.\n*   **Resolving Disputes:** Where parties have reached a mutual understanding or compromise on an issue.\n*   **Formalising Terms of Service or Policies:** To document agreed-upon terms that govern a relationship or service.<\/h2>\n\n\n\n<p>Broadly speaking, three cases can be identified where these types of minutes are generally used.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-ante-conceptos-juridicos-indeterminados\">Vague legal concepts<\/h3>\n\n\n\n<p>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. <\/p>\n\n\n\n<p>However, while this is the most common, it can also happen that <strong>there was no prior jurisprudence or a completely defined legal framework<\/strong> and help to determine how to proceed. <\/p>\n\n\n\n<p>In these cases, when faced with indeterminate legal concepts, the use of agreed minutes can be chosen to establish a point of reference.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-ante-la-necesidad-de-la-apreciacion-de-los-hechos-determinantes\">Faced with the need to appreciate the determining facts.<\/h3>\n\n\n\n<p>Another situation in which they are commonly used is<strong> when the appreciation of determining facts which cannot be ascertained by any of the conventional means is necessary<\/strong>. <\/p>\n\n\n\n<p>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. <\/p>\n\n\n\n<p>In these situations, it is also possible to proceed by using agreed minutes to provide the process with a common point of reference.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-ante-caracteristicas-o-elementos-que-no-se-pueden-cuantificar\">Qualities or elements that cannot be quantified<\/h3>\n\n\n\n<p>Finally, the other common situation where this type of minutes is usually used is in a situation where <strong>it is not possible to quantitatively determine an element necessary to be able to execute the corresponding taxation<\/strong>. <\/p>\n\n\n\n<p>There are certain measurements or elements that cannot be concretely or definitively quantified. <\/p>\n\n\n\n<p>However, this does not exempt them from <a href=\"https:\/\/www.edenred.es\/en\/blog\/control-presupuestario-mejores-practicas\/\" target=\"_blank\" rel=\"noreferrer noopener\">having to pay tax<\/a>. 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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-como-se-realizan-estas-actas\">How are these minutes taken<\/h2>\n\n\n\n<p>This type of minutes <strong>is established between the <\/strong><a href=\"https:\/\/www.agenciatributaria.es\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Tax Agency<\/strong><\/a><strong> Administration and the taxpayer<\/strong>. To carry this out, the Administration itself, after studying the specific case, will contact the taxpayer and offer them this possibility. <\/p>\n\n\n\n<p>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.&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Las actas de acuerdo son especialmente \u00fatiles en aquellas situaciones en las que se requiere una apreciaci\u00f3n de los hechos o determinadas valoraciones en las que existen elementos que no pueden cuantificarse de forma cierta o concreta. Sin embargo, este hecho no cambia la necesidad de presentar la correspondiente tributaci\u00f3n, por lo que constituyen una [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":30827,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[198],"tags":[],"class_list":["post-26880","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalidad"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Actas con acuerdo: qu\u00e9 son, c\u00f3mo se usan y procedimientos<\/title>\n<meta name=\"description\" content=\"Qu\u00e9 son las actas con acuerdo, su importancia en la tributaci\u00f3n de impuestos y en qu\u00e9 situaciones se aplican habitualmente.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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