PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

None

• Tax Agency

• Reconsideration: Application period: One month. Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
• Economic-administrative claim: Application period: One month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are rejected. The appeal should be filed with the administrative office issuing the decision to be appealed.

• 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. Art. 144.4 y 145 (BOE 05-septiembre-2007)

• Online.
• Post offices
• Tax Agency offices
• Other places included in Article 16 of Law 39/2015

• Start: Report/proposed precautionary removal from REDEME.
• Procedure: Proposal for definitive removal (within one month after the precautionary removal decision), and where applicable, analysis of the allegations presented.
• Conclusion: Decision of precautionary removal before the proposal for definitive removal/ Decision of definitive removal. There is no time limit for resolutions on precautionary removals The time limit for resolutions on definitive removal is 6 months Execution: Manual execution of the changes to the census caused by the decision taken.

• On-line processing

• Digital certificate
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Electronic notification by means of Enabled E-mail Address