PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

• The procedure is initiated automatically by the Administration.

6 Month(s)

• Tax Agency

• Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling to be appealed against, 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 appeal for reversal are deemed resolved. Claims should be addressed to the administrative body that dictated the contested decision.

• 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)
• Ley 34/2015, de 21 de septiembre,de modificación parcial de la Ley 58/2003, de 17 de diciembre, General Tributaria (BOE, 22-septiembre-2015).

• Online

• Start: The sanctioning procedure for tax payment issues will be carried out independently from the application of taxes regulated under Title III of the General Tax Act (Ley General Tributaria), except when this is waived by the taxpayer, in which case it will be carried out jointly. Initiation: Automatically by the Administration, via notification of the agreement of the competent authority. When the competent authority has all the elements required to formulate the sanction proposal at the start if the sanctioning procedure, said proposal shall be included in the initiation agreement. The party in question will be notified of the agreement and that the procedure has been started and will be given fifteen days to present the arguments the party considers appropriate and the corresponding documents, receipts or other evidence.
• Procedure: A resolution proposal will be formulated, which will state the facts, their legal grounds and the offence that said facts may constitute or the declaration, as applicable, of the non-existence of an offence or liability. The proposal will also specify the proposed sanction and will provide details of the ranking criteria applied. The party in question will be notified of the resolution proposal and that the procedure has been started and will be given fifteen days to present the arguments the party considers appropriate and the corresponding documents, receipts or other evidence.
• Completion: a) Express resolution. b) Expiry.

• 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