Reply to requests for tax-related information.
The Tax Agency will communicate the existing administrative criteria for applying tax regulations.
These informative actions, in addition to being carried out ex officio (for example, through the INFORMA programme), shall also be carried out on the initiative of the party liable for the tax payment, by replying to requests for tax-related information.
In reply to the tax-related information requests, the local office will communicate the existing administrative criteria for applying tax regulations, and said reply cannot be appealed.