PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

• Provided ex officio by the local office.

None

• Tax Agency

• 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 decision or the day on which the proceedings or the prior motion for reversal is deemed as resolved. It should be addressed to the administrative body that issued the ruling being challenged.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 81, 146 y 162. (BOE 18-diciembre-2003)
• Ley 1/2000, de 7 de enero de 2000 de Enjuiciamiento Civil. (BOE 8-enero-2000)
• 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. Artículo 181. (BOE 5-septiembre-2007)
• Real Decreto 939/2005, de 29 de julio, que aprueba el Reglamento General de Recaudación. Artículos 10 y 49. (BOE 2-septiembre-2005)
• Resolución de 17 de noviembre de 2015, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se modifica la de 26 de diciembre de 2005, por la que se establece la estructura orgánica de la Delegación Central de Grandes Contribuyentes.

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

• Start: Adoption ex officio of the measures by the local office, notifying the affected party explicitly mentioning the reasons that justify adoption thereof. When the tax debt is not settled but the settlement proposal has been communicated during verification or audit proceedings, precautionary measures that ensure collection thereof in accordance with the terms of the article may be adopted. In the case of tax debts relative to withheld amounts or charged to third parties, the precautionary measures may be adopted at any time during the verification and audit proceedings.
• End: The effects of the precautionary measures will cease in a period of six months from adoption thereof, except in the following cases: a) That they become attachments during the enforcement procedure or during judicial precautionary measures, which shall become effective as of the date of adoption of the precautionary measure. b) That the circumstances that motivated their adoption cease to exist. c) That, at the request of the interested party, their substitution for another guarantee deemed sufficient is agreed. In any case, precautionary measures shall be taken if the party liable for the tax payment has a joint and several guarantee from a credit institution or reciprocal guarantee company or surety insurance company that guarantees collection of the amount of the precautionary measure. If the liable party makes the payment during the voluntary payment period of the tax obligation, the fulfilment of which ensures the precautionary measure, the Tax Agency shall pay the expenses of the guarantee provided. d) That said deadline is extended by motivated agreement, whereupon said extension shall not exceed six months.

• On-line processing

• Electronic DNI
• Digital certificate
• Other
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Electronic notification by means of Enabled E-mail Address