PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Citizen
• Business

• Registration form to provide the necessary documentation

6 Month(s)

• Tax Agency

• Reconsideration: within the period of one month, optional, at the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
• Economic-administrative claim: within the period of 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 dismissed. It will be addressed to the administrative body that made the appealable decision.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 97 a 116, 141,142, 145. (BOE 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. Artículos 3 a 15, 25, 87 a 115 bis y 144 a 146. (BOE 5-septiembre-2007)

• Online, at the Tax Agency Electronic Office

• Start: the Tax Agency requires the taxpayer to appear in order to explain or justify the possible discrepancies.
• Procedure: if applicable, verification of the tax register.
• End: issuing of the corresponding report

• 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