Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Tax collection. Procedure for reimbursing the cost of the guarantees.
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 997816
Description: Procedure aimed at obtaining the reimbursement of the costs of the guarantees provided in order to suspend the execution of the contested, deferred or debts paid in instalments if said decision or debt is subsequently declared inadmissible.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Documents

Deadline for resolution

6 Month(s)

Administrative silence interested party

Negative

Competent bodies

Tax Agency or the bodies or organisations that issued the decision declared inadmissible.

End of procedure

Appeals

Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling being appealed, stating that no economic-administrative claim has been lodged against said ruling.
Economic-administrative claim: Application period: One month from the day following notification of the challenged ruling or from the date on which the proceedings or the prior motion for reversal are deemed rejected. It should be addressed to the administrative body that issued the ruling being challenged.

Basic Regulations

Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 33. (BOE 18-diciembre-2003)
Real Decreto 520/2005, de 13 de mayo, por el que se aprueba el Reglamento General de desarrollo de la LGT en materia de revisión en vía administrativa. Artículos 72 a 79. (BOE 27-mayo-2005)
Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de actuaciones y procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. (BOE 5-septiembre-2007)
Instrucción 4/2005, de 27 de junio, de la Dirección General de la A.E.A.T. por la que se dictan instrucciones con relación a la declaración de la prescripción del derecho a obtener las devoluciones de ingresos de derecho público y el reembolso del coste de las garantías cuya tramitación corresponda a la Agencia (en lo que no se oponga a la normativa anterior).
Instrucción 2/2001, de 11 de julio, del Director del Departamento de Recaudación por la que se desarrolla el procedimiento de reembolso del coste de las garantías prestadas para suspender la ejecución de las deudas tributarias (en lo que no esté expresamente regulado ni se oponga a la formativa anterior).

Place of submission

Stages of procedure

Start: Formal request by the interested party, addressed to the competent body -the local office that issued the decision declared inadmissible- for ruling thereon and rectification of the formal defects of the requests.
Procedure: Procedures aimed at carrying out the necessary actions to verify the applicability of the requested reimbursement.
End: Full or partial upholding or dismissal. Execution: In the event that the request is upheld, it will imply the issue of the relevant court order to pay in favour of the loaning person or organisations, by the relevant means: crossed or personal cheque or bank transfer.

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