PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

6 Month(s)

• Tax Agency

• Reconsideration: Application period: One month. Optional, at 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 notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are rejected. It will be addressed to the administrative body that issued the appealable ruling.

• LEY 58/2003, de 17 de diciembre, General Tributaria. (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. (BOE 5-septiembre-2007)

• Online
• AEAT Offices.
• Post Offices.
• Other places specified in Article 16 of Law 39/2015

• Start. Automatically by the local office. Limited verification: By agreement of the competent body. The launch of the actions will be notified to the party liable for the tax payment by means of a communication, indicating the nature and scope of the actions and informing the party of its rights and obligations during the process.
• Procedure: Limited verification: The party liable for the tax payment that has been summoned shall appear at the location, date and time indicated for such purpose, and must provide the documentation and other requested elements.
• End: The limited verification procedure ends in any of the following manners: a) Express ruling by the Administration. b) Expiry. c) Start of an audit procedure that includes the subject of the limited verification.

• 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