Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Declaration of the detrimental nature of annullable Audit settlement.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
998051
Description

Procedure that the Tax Agency can use to declare detrimental to the public interest its rulings and resolutions in favour of the interested parties that incur in any infringement of law, in order to subsequently challenge them in the contentious-administrative courts.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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