Procedure which enables customs declarations to be corrected at the request of the liable party.
Body responsible for the procedure
State Tax Administration Agency (EA0028512)
General information on the procedure/service
Instigating party
Interesado
Recipient interested party
Citizen
Business
Deadline for resolution
6 Month(s)
Administrative silence interested party
None
Competent bodies
Tax Agency
End of procedure
No
Appeals
Reversal: Time 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.
Appealing a Tax Agency decision: Time 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. It will be addressed to the administrative body that made the appealable decision.
Start: At the request of the party, by submitting an application to the competent body. When the local office has made a provisional assessment, the party liable for the tax payment may request rectification only if the provisional assessment has been carried out for a consideration or reason other than that invoked in the request.
Procedure: The circumstances that determine the basis for the rectification shall be verified during the application procedure. Upon completion of the proceedings, the interested party will be notified of the proposed resolution so that it may file declarations within a period of fifteen days, unless the proposal coincides with the request of the interested party, in which case the assessment made will be notified without further formalities.
Conclusion: By issuing a resolution, approving or rejecting the rectification. In the event of agreement to rectify the declaration, the resolution adopted will include a provisional settlement when it affects any element that determines the calculation of the tax debt.