PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

• Ex officio instigation by the Administration

None

• Tax Agency

• Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
• Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the previous procedure or motion for reversal is deemed to be dismissed. It shall be addressed to the administrative body that made the appealable decision.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 29, 93, 94 y 141. (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 30, 55,56 y 57. (BOE 5-septiembre-2007)

• Online
• Tax Agency offices.
• Post offices.
• Other places envisaged in Article 16 of Law 39/2015.

• Start: Notification of the requirement to obtain information issued by the Administration.
• Procedure: Evaluation of the documentation provided and/or, where applicable, issue of the corresponding reiterations of the initial requirement due to not having dealt with the initial application in its entirety.
• End: Full attention of the requested or the possible instigation of sanctioning proceedings due to the lack of required attention.

• On-line processing 

• Electronic DNI
• Digital certificate

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