PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

6 Month(s)

• Tax Agency

• Reconsideration: Application period: One month. Optional, to the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
• Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It must be addressed to the administrative body which issued the decision which is to be contested.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Título IV. (BOE 18-diciembre-2003)
• Real Decreto 2063/2004, de 15 de octubre, por el que se aprueba el Reglamento general del régimen sancionador tributario. (BOE 28-octubre-2004)

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

• The sanctioning procedure for tax payment issues will be carried out independently from the application of taxes regulated under Part III of the General Tax Act (Ley General Tributaria), except when this is waived by the party liable for the tax payment, in which case it will be carried out jointly.
• Start and procedure: Automatically by the local office, by way of notification to the competent body; when the competent body has all the elements to allow it to formulate the proposed sanction at the time of starting the sanction proceedings, the notification will be included in the initiation agreement.
• The resolution proposal will include the justifying facts, their legal treatment and the offence constituted by these, or declaration, where applicable, of the non-existence of an offence or liability. The proposal will also specify the proposed sanction, indicating the classification criteria applied.
• The party in question will be notified of the agreement and that the procedure has been initiated and will be given fifteen days to present the pleas it deems appropriate and the corresponding documentation, supporting documents or other evidence.

• 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