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Administrative Procedures
General Information
- Name
-
Requests for tax information in relation to customs duty.
- Type of procedure/service
- Tax information
- Subject
- Customs
- SIA code
- 201244
- Description
-
The tax administration will provide information on the administrative criteria for applying the tax regulations in relation to customs.
This information, as well as being provided in a matter of regular procedure (for example, through the INFORMA Programme), must also be provided in response to requests by the taxpayer for tax information.
In responding to requests for tax information, the Administration will notify the taxpayer of the administrative criteria for applying the tax regulations. This response cannot be appealed against.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Citizen
- Business
- Documents
-
- Request
- Deadline for resolution
-
3 Month(s)
- Administrative silence interested party
- None
- Competent bodies
-
- Tax Agency
- End of procedure
- No
- Appeals
-
- Does not apply
- Basic Regulations
-
- Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 34, 85 y 87. (BOE 18-diciembre-2003)
- Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Articulo 62 y siguientes. (BOE 5-septiembre-2007)
- Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 34, 85 y 87. (BOE 18-diciembre-2003)
- Place of submission
-
- Online
- AEAT offices
- Stages of procedure
-
- Start: Request for tax information, presented by the party liable for the tax payment.
- Procedure: Procedures to correct deficiencies will be followed, where applicable.
- Finalisation: Response by the AEAT. A failure to reply to requests for information within the established periods shall not imply acceptance of the criteria expressed in the request.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Practica notificaciones
-
- Postal
- Electronic notification by means of Electronic Submission
- Electronic notification by means of Enabled E-mail Address
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Page update date:18/07/2023
