PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Business

• Documentation required by the regulations

In accordance with applicable regulations

• Tax Agency

• Appealing a Tax Agency decision. Deadline: one month from the day following notification of the contested decision or the day on which the previous motion for reversal is deemed to be resolved. It will be addressed to the administrative body that made the appealable decision.
• 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.

• Ley 37/1992, de 28 de diciembre,del Impuesto sobre el Valor Añadido. (BOE, 29-diciembre-1992)
• Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido (BOE 31-diciembre-1992)
• Código Aduanero y disposiciones de aplicación del Código Aduanero

• Online

• Start: Presentation of the request.
• Procedure: Verification of the requirements established for obtaining the corresponding authorisation.
• End: Agreement of the competent body to concede or deny the requested authorisation.

• On-line processing

• Electronic DNI
• Digital certificate
• Clave PIN

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