PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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• Enquiries should be made by taxpayers or, as the case may be, by liable parties by means of written communication addressed to the body responsible for answering, duly documented with regard to the tax regime, classification or rating which in.. ...

6 Month(s)

• Directorate General of Taxation.

• The answer to tax enquiries in writing shall be of an informative nature and the party liable for the tax may not lodge any appeal against such an answer. He/she may do so against the administrative act or acts that may be issued subsequently. . .

• Artículos 88 y 89 de la Ley 58/2003, de 17 de diciembre, General Tributaria

• Artículo 96 de la Ley 58/2003, de 17 de diciembre, General Tributaria y su normativa de desarrollo.

• Orden HAP/547/2013, de 2 de abril, por la que se crea y se regula el Registro Electrónico del Ministerio de Hacienda y Administraciones Públicas.
• Orden PCM/1382/2021, de 9 de diciembre, por la que se regula el Registro Electrónico General en el ámbito de la Administración General del Estado

• Cualquiera de los Registros u Oficinas a que se refiere el artículo 16 de la Ley 39/2015

• Once the enquiry is received at the relevant body for answering, it is examined to see if it meets the legally established requirements for its processing as such, in which case the answer is duly prepared.

• Procedure for the filing of tax enquiries by virtue of articles 88 and 89 of Act 58/2003, of 17 December, the General Fiscal Act. Online processing.
• Procedure for the filing of tax enquiries by virtue of articles 88 and 89 of Act 58/2003, of 17 December, the General Fiscal Act. Template of supplementary data to be attached to REC

• Electronic DNI
• Digital certificate

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