PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Citizen
• Business

• Initiated automatically by the local office. In the case of partial verifications, the taxpayer may request an extension to a general verification.

18 Month(s)

• Tax Agency

• Reversal: Term: One month. Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
• Appealing a Tax Agency decision: Term: One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied. It will be addressed to the administrative body that made the appealable decision.

• Ley 34/2015, de 21 de septiembre,de modificación parcial de la Ley 58/2003, de 17 de diciembre, General Tributaria. (BOE, 22-septiembre-2015)
• Artículos 97 a 116, 141,142, 145 de la Ley 58/2003, de 17 de diciembre, General Tributaria. (BOE 18-diciembre-2003)
• Artículos 3 a 15, 25, 87 a 115 bis y 144 a 146 del Reglamento general de las actuaciones y los procedimientos de gestión e inspección tributaria y desarrollo de las normas comunes de los procedimientos de aplicación de los tributos aprobado por RD 1065/2007, de 27 de julio. (BOE 5-septiembre-2007)

• Online. Tax Agency Electronic Office.
• In person, in the offices of the Tax Agency.

• Start: The Tax Agency requires the taxpayer to appear in order to explain or justify any discrepancies.
• Procedure: if applicable, actions to check compliance with tax obligations.
• End: issue of the report or proceedings.

• 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