PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Business

• Documentation held by the taxpayer.

6 Month(s)

• Tax Agency

• Reversal: within the period of 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.
• Economic-administrative claim: within the period of 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 dismissed. It will be addressed to the administrative body that made the appealable decision.

• Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido. (BOE 29-diciembre-1992)
• Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido (BOE de 31-diciembre-1992)

• Online.

• Start: filing request using electronic form
• Procedure: the Customs Department will check that the necessary requirements are met.
• End: authorised or not, as appropriate.

• 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