PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

• The procedure is automatically commenced by the local office.

None

• Tax Agency

• 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 39, 40, 177. (BOE 18-diciembre-2003)
• Real Decreto 939/2005, de 29 de julio, por el que se aprueba el Reglamento General de Recaudación. Artículo 127. (BOE 2-septiembre-2005)

• Online
• AEAT (Tax Agency) offices.
• Post offices.
• Other places authorised under Articles 16 of Law 39/2015.

• Start: Ex officio intervention by the local office. Upon the death of any of the parties liable for payment of the tax debt, the collection procedure shall continue with their heirs and, where applicable, legatees, without further formality than the confirmation of their death and notification to the heirs, requesting payment of the tax debt and pending costs of the originator.
• Procedure and conclusion: When the heir alleges having exercised the right to deliberate, the collection procedure shall be suspended until the deadline granted for such purpose has expired, during which the heir may request a list of the originator's pending tax debts from the Tax Agency, for merely informative purposes. While the inheritance remains in abeyance, the pending tax debt collection procedure may continue against the heir's assets and rights, for which purpose the actions of the administrator or representative shall be understood. Likewise, upon dissolution and liquidation of a company or organisation, the collection procedure shall continue with its partners, participants or co-owners, on confirming the cancellation of its legal status. Likewise, upon dissolution and liquidation of a foundation, the collection procedure shall continue with the recipients of its assets and rights. The Tax Agency may approach any of the partners, participants, co-owners or recipients or against all of these simultaneously or successively, to request payment of the tax debt and pending costs.

• 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