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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)
General information on the procedure/service
- Instigating party
-
- Oficio
- Recipient office
-
- Administration
- Documents
-
- The procedure is initiated automatically by the Administration.
- Deadline for resolution
-
3 Month(s)
- Administrative silence office
- Expiry
- Competent bodies
-
- Tax Agency President
- 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
-
- Initiation: Automatically by the Administration.
- Procedure: Hearing will be granted during fifteen days to those who appear as interested parties in the procedure. A resolution proposal will be formulated and a report will be requested from the legal advice body as to the appropriateness of declaring the ruling detrimental to public interest.
- Completion: Via resolution issued by the Ministry of Finance and Civil Service or its delegated entity. Detrimental to public interest cannot be declared once four years have passed following notification of the administrative act. It can also end due to expiry.
- 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
