PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

• The procedure is initiated automatically by the local office.

None

• Tax Agency

• Does not apply

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 93, 94, 95 y 162. (BOE 18-diciembre-2003)
• Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 10.2 y 55 a 57. (BOE 5-septiembre-2007)

• Online
• AEAT (Tax Agency) offices.
• Post offices.
• Other places established under Article 16 of Law 39/2015 (Ley 39/2015).

• Start and End: Requests are made: as a result of a legal provision, for which the information obligations must be fulfilled, in general, in the regulatory manner and within the regulatory deadlines, or as individualised requests from the Tax Agency, which may be carried out at any time after the transactions related to the data or history requested.
• Procedure Individualised requests may be carried out in the financial year corresponding to the audit or collection, with prior authorisation from the body that the Tax Agency establishes in the regulations and regarding movements in current accounts, savings deposits and fixed term deposits, loan accounts and credits and any other asset or liability operations, including those that are reflected in temporary accounts or are materialised in the issue of cheques or other payment orders, corresponding to banks, savings banks, credit co-operatives and any entities devoted to bank or credit trading.

• 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