PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Citizen
• Business
• Administration

6 Month(s)

• National Tax Administration Agency

• Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling being appealed, stating that no economic-administrative claim has been lodged against said ruling.
• Economic-administrative claim: Application period: One month from the day following notification of the challenged ruling or from the date on which the proceedings or the prior motion for reversal are deemed rejected. It should be addressed to the administrative body that issued the ruling being challenged.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Art 26 (BOE 18 - diciembre- 2003)

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

• Start: The procedure is begun by an agreement from the competent body..
• Processing: The interested party will be notified of the proposed settlement. They will be informed that the hearing process has begun and that within fifteen working days following the date of notification of the proposal, the interested party can present any claim, documents and information they deem appropriate, after notification of the file presentation in the same place. If they do not provide new documents or other evidence, the resolution may be issued in accordance with the proposal.
• Termination: Settlement agreement or dismissal of the case if for some reason the interest payment is not appropriate. Expiry: when the procedure is stopped for more than 6 months for causes attributable to the Administration.

• 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