PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

• The procedure is automatically commenced by the local office.

6 Month(s)

• Tax Agency

• Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling being appealed, 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 decision or the day on which the proceedings or the prior motion for reversal is deemed as resolved. It should be addressed to the administrative body that issued the ruling being challenged.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 41, 42, 174, 175 y 182. (BOE 18-diciembre-2003)
• Real Decreto 939/2005, de 29 de julio, por el que se aprueba el Reglamento General de Recaudación. Artículos 124 y 125. (BOE 2-septiembre-2005)
• Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de actuaciones y procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículo 196. (BOE 5-septiembre-2007)
• Instrucción 2/2005, de 22 de febrero de 2005, de la dirección general de la agencia tributaria, por la que se fijan criterios de coordinación entre los órganos liquidadores y los de recaudación en materia de remisión de expedientes y determinación del alcance de la obligación en los procedimientos de declaración de responsabilidad.

• Online
• AEAT (Tax Agency) offices.
• Post offices.
• Other places established in Article 16 of Law 39/2015 (Ley 39/2015).

• Start: Ex officio by the local office at any time subsequent to the settlement or filing of the self-assessment, unless the law establishes otherwise. The civic responsibility declaration proceedings shall be instituted by means of agreement established by the competent body, which shall be notified to the interested party.
• Procedure: The hearing process shall have a duration of fifteen days as of the day following notification of the start of said period.
• End: The maximum deadline for notifying the ruling on the proceedings shall be six months.
• Execution When the responsibility has been declared and notified to the responsible party at any time prior to expiry of the voluntary payment period of the derived debt, it will suffice to request the payment after said period has elapsed. In other cases, once the voluntary payment period of the derived debt has elapsed, the competent body will issue a responsibility declaration decision that will be notified to the responsible party.

• 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