PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

6 Year(s)

• Tax Agency

• Reversal: Period allowed: 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.
• Appealing a Tax Agency decision: Period allowed: 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. It will be addressed to the administrative body that made the appealable decision.

• LEY 58/2003, de 17 de diciembre, General Tributaria. (BOE de 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. ( BOE 5-septiembre-2007 )

• Online
• AEAT Offices
• Post Offices.
• Other places established in Article 16 of Law 39/2015.

• Start: By request from the local office for the party liable for the tax payment to explain or justify the discrepancy observed or the data contained in the party's tax return or self-assessment, or by means of notification of the settlement proposal when the local office has sufficient data to formulate it.
• Procedures: Prior to the ruling or execution of the provisional assessment, the Administration will notify the party liable for the tax payment of the decision or assessment proposal to allow him/her to file declarations within a period of ten days.
• End: The data verification procedure ends in any of the following manners: a) Resolution. b) Provisional assessment. c) Rectification, explanation or justification of the discrepancy or data subject to the requirement on the party liable for the tax payment. d) Expiry. e) Start of a limited verification or audit procedure The data verification will not impede the subsequent verification of the subject.

• On-line processing

• Electronic DNI
• Digital certificate
• Other
• Clave PIN

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