PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• Documents providing proof of the right to apply the tax benefit.

6 Month(s)

• Tax Agency

• Reconsideration: Application period: One month. Optionally, before the office that issued the administrative decision to be appealed against, 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 contested measure or from the date on which the proceedings or the prior motion for reversal are rejected. It shall be addressed to the administrative body that declared the decision subject to appeal.

• 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. (BOE 5-septiembre-2007)

• Online
• Tax Agency offices
• Post Office
• Other places set forth in Article 16 of Law 39/2015

• Initial step: Application submitted by the party requesting approval of the right to apply a specific tax benefit.
• Processing: Confirmation by the Administration that the requirements for applying the tax benefit have been met.
• End: Express ruling by the Administration.

• 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