Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name: Procedure for formulating and lodging complaints and suggestions before the Taxpayer's Ombudsman
Type of procedure/service: Revision of administrative acts and resources
Subject: Complaints and suggestions
SIA code: 998097
Description: Lodging of complaints stemming from the application of the tax system by State bodies or of suggestions to improve service quality, increase income or public expenditure savings, simplify administrative formalities or increase the degree of satisfaction of society in its relations with the Tax Agency.

General information on the procedure/service

Instigating party

Interesado

Recipient interested party

Citizen
Business

Documents

Complaint or suggestion remittance document accompanied by the documentation that the lodging party deems relevant. Complaints require identification. Suggestions may be anonymous.

Deadline for resolution

15 Calendar day(s)

Más información sobre plazos

El plazo de resolución es de 15 días a contar desde el día siguiente a la entrada de la queja en el registro del órgano responsable del servicio administrativo afectado.

Administrative silence interested party

None

Competent bodies

Taxpayer's Ombudsman

End of procedure

Appeals

Does not apply

Basic Regulations

Real Decreto 1676/2009, de 13 de noviembre, por el que se regula el Consejo para la Defensa del Contribuyente. (BOE 4-diciembre-2009)

Place of submission

Online
Receiving units of offices with tax powers open to the public and dependent upon the State Secretariat for the Treasury and Budgets
Post offices
Other places envisaged in Article 16 of Law 39/2015 (Ley 39/2015)

Stages of procedure

Start: Lodging of the complaint or suggestion before the receiving unit.
Procedure: Remittance to the competent unit to process the complaint in accordance with the geographical location, remittance to the responsible service that is affected by the complaint and which must directly reply to the taxpayer. The taxpayer may express disagreement with the reply The disagreement will be answered by the Presidency of the Taxpayer's Ombudsman.
Conclusion: With the reply of the responsible service if there is no disagreement and, in the case of disagreement, with the reply of the Chairman of the Taxpayer's Ombudsman.

URl for online processing