PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

• Initiated ex officio by the Tax Agency. In the case of a partial audit, taxpayers may ask for extension to a full audit.

In accordance with applicable regulations

• Tax Agency

• Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling to be appealed against, stating that no economic-administrative claim has been lodged against said ruling.
• Economic-administrative claim: Application period: One month from the day following notification of the challenged resolution or from the date on which the proceedings or the prior motion for reversal are deemed resolved. Claims should be addressed to the administrative body that dictated the contested decision.

• Artículo 145 y ss. Ley 58/2003, de 17 de diciembre, General Tributaria. (BOE 18-diciembre-2003)
• Artículo 177 y ss. 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)
• 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)

• Online

• Initiation: Notification of initiation of inspection proceedings
• Procedure: a) Examination of the dossier. b) Hearing. c) Signature of certificates. d) Declarations of disagreement
• Completion: Certificate of settlement. In the event of a certificate of acceptance and should not express settlement be issued within one month after its signature, said certificate shall become the certificate of settlement. In the event of a certificate of agreement and should not express settlement be issued within a period of 10 days following its signature, said certificate shall become the certificate of settlement. Certificates of disagreement are always accompanied by a certificate of express settlement. In the case of a partial audit, taxpayers may request extension to a full audit under Art.149, Law 58/2003, of 17 December, the General Tax Act, and Art. 179, the general regulations for tax auditing and management procedures and development of common rules for procedures to apply taxes, approved in RD 1065/2007, of 27 July.

• 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