PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• Application with the content established in the regulations, as well as the identification data of the tax return to be rectified.

6 Month(s)

• Tax Agency.

• Reconsideration: Application period: One month. Optional, to the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
• Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It must be addressed to the administrative body which issued the decision which is to be contested.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 97 a 116, 120.3 y 123. (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 87 a 115, 126 a 129. (BOE 5-septiembre-2007)

• 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 offices.
• Post Offices.
• Other places established in Article 16 of Law 39/2015 (Ley 39/2015).

• Start: At the request of the party, by submitting an application to the competent body. When the local office has made a provisional assessment, the party liable for the tax payment may request rectification only if the provisional assessment has been carried out for a consideration or reason other than that invoked in the request.
• Procedure: The circumstances that determine the basis for the rectification shall be verified during the application procedure. Upon completion of the proceedings, the interested party will be notified of the proposed resolution so that it may file declarations within a period of fifteen days, unless the proposal coincides with the request of the interested party, in which case the assessment made will be notified without further formalities.
• End: By issuing a resolution, approving or rejecting the rectification. In the event of agreement to rectify the self-assessment, the resolution adopted will include a provisional assessment when it affects any element that determines the calculation of the tax debt.

• Online processing

• Electronic DNI
• Digital certificate
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Electronic notification by means of Enabled E-mail Address