PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado
• Oficio

• Citizen
• Business

• Administration

• Application (at the request of the party)

6 Month(s)

• Tax Agency

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

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 213 a 216 y 220. (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 1 a 3 y 13. (BOE 27-mayo-2005)

• RESOLUCIÓN de 11 de diciembre de 2001, de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se regula la presentación por vía telemática de recursos de reposición y otras solicitudes de carácter tributario. (BOE 28-diciembre-2001)

• Online
• AEAT (Tax Agency) offices.
• Post offices.
• Other places established in Article 16 of Law 39/2015 (Ley 39/2015)

• Start: Automatically by the local office (by agreement with the body that handed down the decision or its hierarchal superior) or at the request of an interested party. If the procedure is initiated automatically by the local office, notification will be given of the rectification proposal together with the initiation agreement so that said interested party may present declarations within a period of fifteen days.
• Procedure: When the procedure is instituted at the request of the interested party, the local office may directly rule as required when facts, declarations or supporting documents other than those presented by the interested party are neither included in the procedure nor taken into account in the resolution. Otherwise, the local office will be obliged to notify the resolution proposal so that the interested party can present any declarations deemed appropriate within fifteen days as from the day following notification of the proposal.
• End: Resolution agreeing the rectification or rejection of the proposal.

• 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