PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• Application with the content established in the regulations, as well as the identification data of the self-assessment to be rectified.

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. Artículos 97 a 116, 120.3 y 123. (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 87 a 115, 126 a 129. (BOE 5-septiembre-2007)

• RESOLUCIÓN de 11 de diciembre de 2001, de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se regula la presentación por vía telemática de recursos de reposición y otras solicitudes de carácter tributario. (BOE 28-diciembre-2001)

• Online
• Tax Agency offices.
• Post offices.
• Other places envisaged in Article 16 of Law 39/2015.

• Start: At the request of the party, by submitting an application to the competent body. The application can only be made once the corresponding self-assessment has been filed and before the tax administration has made the final settlement or, in its absence, before the right of the tax administration to determine the tax debt by assessment or the right to request the corresponding refund, has vested.
• Procedure: The circumstances that determine the basis for the rectification shall be verified during the application procedure. Upon completion of the proceedings, the proposed ruling will be notified to the interested party so that it may file declarations within a period of fifteen days, unless the proposal coincides with the request of the interested party, in which case the assessment made will be notified without further formalities.
• End: By issuing a ruling, approving or rejecting the rectification. In the event of agreement to rectify the self-assessment, the ruling adopted will include a provisional assessment when it affects any element that determines the calculation of the of tax debt.

• 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