PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

• Initiated automatically by the local office.

None

• Tax Agency

• Reconsideration: Application period: One month. Optionally, before the office that issued 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 issued the decision being challenged.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 93, 94, 95, 108 y 136. (BOE 18-diciembre-2003)
• Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 92 y 153. (BOE 5-septiembre-2007)

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

• Start: Request notification.
• Procedure: evaluation of the documentation provided and issuance of a new request if the initial request has not been fully answered.
• End: when the request has been fully answered.

• 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