PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Requests for tax information in relation to customs duty.

The tax administration will provide information on the administrative criteria for applying the tax regulations in relation to customs.

This information, as well as being provided in a matter of regular procedure (for example, through the INFORMA Programme), must also be provided in response to requests by the taxpayer for tax information.

In responding to requests for tax information, the Administration will notify the taxpayer of the administrative criteria for applying the tax regulations. This response cannot be appealed against.