PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

• Not applicable

6 Month(s)

• Tax Agency

• Optional administrative reconsideration appeal against the same administrative body which issued the resolution, to be presented within one month (article 124 of Law 39/2015, of 1 October, on the common Administrative Procedure of Public Administration).
• Contentious-administrative appeal brought directly, unless there has previously been an optional administrative reconsideration appeal, in which case this must first be resolved. This appeal will be presented within two months, before the Contentious-Administrative Courts (Article 46 of Law 29/1998, regulating Contentious-Administrative Jurisdiction).

• Ley 12/1989, de 9 de mayo, de la Función Estadística Pública. (BOE 11-mayo-1989)
• Real Decreto 1572/1993, de 10 de septiembre, por el que se aprueba el Reglamento de procedimiento administrativo sancionador de las infracciones por incumplimiento de las obligaciones establecidas en la Ley de la Función Estadística Pública. (BOE 6-octubre-1993)
• Orden HFP/1480/2021, de 28 de diciembre, por la que se aprueban el contenido y los plazos de presentación de la declaración de intercambio de bienes dentro de la Unión Europea (Intrastat) y se determinan las condiciones generales y el procedimiento para su presentación por medios telemáticos (BOE 30-diciembre-2021).
• Resolución de 22 de mayo de 2018, del Departamento de Aduanas e Impuestos Especiales de la Agencia Estatal de Administración Tributaria, para la elaboración de las estadísticas de intercambios de bienes entre Estados miembros (Sistema Intrastat).(BOE 28 - mayo- 2018).

• Online.
• Tax Agency offices
• Post offices

• Start: Notification of the start of the sanction procedure for failure to comply with the statistical obligations of the Intrastat system. If no appeal is submitted against the start of proceedings, this may be considered a proposal for resolution.
• Instruction: Provision by the interested parties of declarations, documents and information, and where applicable, proposed evidence against the agreement to start proceedings. Statement on the proceeding and hearing, formulation and notification of the proposed resolution and reception of declarations, documents and information.
• Resolution: The agreement will be reached by virtue of the proven facts, declarations, documents, evidence and information presented and the proceedings will end with the imposition of a sanction or dismissal and shelving of the proceedings. The resolution exhausts the administrative process.

• 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