Webpage of the Ministry of Finance and Civil Service

Coat of arms of the Government of Spain. Ministry of Finance

Portal Institucional del Ministerio de Hacienda

Doctrine

As established in Articles 88 and 89 of the General Tax Law 58/2003, of 17 December 2003, taxpayers may consult the Directorate General of Taxation regarding the system, tax classification or categorisation in each case in question.

Replies to these written tax consultations, made before the end of the time established for exercising these rights, the submission of statements or self-assessment or the fulfilment of other tax obligations, must be made within six months of being submitted and will be binding for the Tax Administration bodies and agencies responsible for applying the taxes in their relationship with the person making the consultation, unless they pose questions related to the aim or processing of a procedure, resource or claim that began prior to the consultation.

Resolution of the economic-administrative claims that are lodged against the rulings given by other central bodies of the Ministry of the Treasury (and other bodies that are determined by Law), of the claims which must be heard or have been heard as the stage prior to the Council of State, and the appeal for review against the rulings given initially by the Regional and Local Economic-Administrative Tribunals, of the extraordinary revision and extraordinary review appeals to unify criterion corresponds to the Central Economic-Administrative Tribunal.

However, an extraordinary appeal can be lodged against the tax rulings given by the Central Economic-Administrative Tribunal for the unification of doctrine by the Directorate General of Taxation, when the latter does not agree with the contents of these rulings before the Special Hearing for Doctrine Unification, which will give the ruling within six months, establishing the applicable doctrine that is binding for the Economic-Administrative Tribunals and for the rest of the Tax Administration.

Article 86 of the General Tax Law 58/2003, of 17 December 2003, establishes that The Treasury (now known as the Ministry of the Treasury) will publish the answers to the consultations and the most important economic-administrative rulings which will have the greatest repercussions.

For further information:

Search engine

Generic search form of the Ministry of Finance and Civil Service

Banners Destacados

Links to important information of the Ministry of Finance and Civil Service

Online Office (Abre nueva ventana)Economico financial database (Abre nueva ventana)Information centreTransparency portalPublic Participation in Regulation Proposais