PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

• The procedure is initiated automatically by the Administration.

None

• 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 contested measure or from the date on which the proceedings or the prior appeal for reconsideration are rejected. Claims should be addressed to the administrative body that dictated the contested decision.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 29, 93, 94 y 141. (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. Artículos 30, 55,56 y 57. (BOE 5-septiembre-2007)

• Online
• AEAT offices.
• Post Office.
• Other places authorised under Articles 16 of Law 39/2015.

• Initiation: Notification of the request for information issued by the Administration.
• Procedure: Evaluation of the documentation provided, and/or if applicable, issue of reiterated requests for information when the original request has not been fully satisfied.
• Completion: Full provision of the requested information or in case of failure to comply, the possible initiation of sanctioning proceedings due to the lack of compliance.

• 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