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Administrative Procedures
General Information
- Name
-
Declaration of harmfulness of cancellable Customs and Excise decisions.
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 998017
- Description
-
Procedure through which the tax administration may declare its decisions and rulings that are favourable to interested parties that commit legal offences, as harmful to the public interest, in order to subsequently contest these via the judicial review channel.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Oficio
- Recipient office
-
- Administration
- Documents
-
- The procedure is instigated ex officio.
- Deadline for resolution
-
3 Month(s)
- Administrative silence office
- Expiry
- Competent bodies
-
- President of the Tax Agency
- End of procedure
- Si
- Appeals
-
- Does not apply
- Basic Regulations
-
- Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 218. (BOE 18-diciembre-2003)
- Real Decreto 520/2005, de 13 de mayo, por el que se aprueba el Reglamento general de desarrollo de la Ley 58/2003, de 17 de diciembre, General Tributaria, en materia de revisión en vía administrativa. Artículos 7 a 9. (BOE 27-mayo-2005)
- Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 218. (BOE 18-diciembre-2003)
- Place of submission
-
- None. This is initiated by the local office.
- Stages of procedure
-
- Initial step. Ex officio.
- Procedure: A hearing period of fifteen days will be granted to all those who appear as interested parties during the procedure. A proposed ruling will be made and a report on how the decision may be declared harmful will be requested from the entity that has legal advisory functions.
- End: By means of the resolution adopted by the Ministry of Finance and Civil Service or the entity to which it delegates. The declaration of harmfulness can not be adopted after four years have elapsed from the notification date of the administrative decision. It can also end due to expiry.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Practica notificaciones
-
- Postal
- Electronic notification by means of Electronic Submission
- Electronic notification by means of Enabled E-mail Address
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Ministry of Finance and Civil Service
Page update date:18/07/2023
