PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Citizen
• Business

6 Month(s)

• Tax Agency

• Reconsideration: Application period: One month. Optional and filed 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: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It shall be addressed to the administrative body that made the appealable decision.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Título IV. (BOE 18-diciembre-2003)
• Real Decreto 2063/2004, de 15 de octubre, por el que se aprueba el Reglamento general del régimen sancionador tributario. (BOE 28-octubre-2004)
• 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

• Start: The tax-related sanctioning procedure will be processed separately from the application procedures for taxes regulated by Section III of the General Tax Act, except when waived by the party liable for the tax payment, in which case it will be processed jointly. Ex officio, by means of notification of the agreement of the competent body. When, at the time of initiating the sanction proceedings, the competent body has all the elements to allow it to formulate the proposed sanction, it will be incorporated into the instigation agreement. The interested party shall be notified of this agreement indicating the disclosure of the proceedings and granting a period of fifteen days in which to file the declarations it deems relevant and to provide the supporting documentation, corroboration and proof.
• Procedure: A resolution proposal will be formulated that will include the justifying facts, their legal treatment and the offence constituted by these, or the declaration, where applicable, of the non-existence of an offence or liability. The proposal will also specify the proposed sanction, indicating the classification criteria applied. The resolution proposal will be notified to the interested party, indicating the disclosure of the proceedings and granting a period of fifteen days in which to file the declarations it deems relevant and to provide the supporting documentation, corroboration and proof.
• End: a) Express resolution. b) Expiry.

• On-line processing

• Electronic DNI
• Digital certificate
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Digital Services via the Single Authorised Email Address (DEHú)