Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Access to files and records and obtaining of copies of concluded tax administration proceedings.
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 998045
Description: Access to the records and files that form part of concluded proceedings on the request date, by a party liable for the tax payment that has been involved in said proceedings.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Documents

Deadline for resolution

1 Month(s)

Administrative silence interested party

Negative

Competent bodies

End of procedure

Appeals

Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling being appealed, stating that no economic-administrative claim has been lodged against said ruling.
Economic-administrative claim: Application period: One month from the day following notification of the challenged ruling or from the date on which the proceedings or the prior motion for reversal are deemed rejected. It should be addressed to the administrative body that issued the ruling being challenged.

Basic Regulations

Place of submission

Stages of procedure

Start: Filing of the access request.
Procedure: By the body that carried out the proceedings.
End: Ruling of the body that carried out the proceedings.
Execution: If the documents that comprise the proceedings are stored on electronic, computerised or telematic media, access to these will be granted to the interested party by said means. Access will include the right to obtain a copy. Access will not be extensive to documents that affect the interests of third parties or the intimacy of persons or as established by the regulations currently in force.

URl for online processing