PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• Offset request filed by the party liable for the tax payment accompanied by the relevant documents.

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 71 a 74. (BOE 18-diciembre-2003)
• Real Decreto 939/2005, de 29 de julio, por el que se aprueba el Reglamento General de Recaudación. Artículos 55 a 60. (BOE 2-septiembre-2005)

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

• Start: Request by the party liable for tax payment accompanied by the following documents: a) If the tax debt for which offset is being requested has been determined by means of self-assessment, the corresponding official form shall be duly completed, unless the interested party is not obliged to file it due to already being in the possession of the local office; in such case, said party shall indicate filing date and procedure. b) Justification of having requested a certificate from the accounting office of the body or organisation managing the expense or payment, reflecting the existence of the recognised loan pending payment, its recognition date and the suspension, at the request of the interested party, of the procedures for payment thereof until the ruling on the offset procedure has been notified. If the request does not fulfil the requirements established in the regulations or the documents mentioned in the preceding sections are not provided, the competent body processing the deferral or payment in instalments shall request the petitioner to, within a period of ten days as of the day following the notification of the request, rectify the defect or provide the documents, indicating that, if the request is not attended within the indicated deadline, the request shall be deemed not submitted and will be filed with no further formality.
• Procedure / Conclusion: The competent body shall rule in favour of the offset upon fulfilment of the general requirements established in the tax and civil regulations or, where applicable, in the specific applicable legislation. If the ruling denies the offset, the effects will be the following: a) If the request was filed during the voluntary payment period, the notification of the denial agreement will start the payment deadline regulated in Article 62.2 of General Tax Act 58/2003, of 17 December. b) If the request was filed during the executive payment period, an enforcement procedure shall be instituted pursuant to the terms of Article 167.1 of General Tax Law 58/2003 (Ley 58/2003), of 17 December, if it has not already been instituted.

• On-line processing

• Electronic DNI
• Digital certificate
• Other
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Electronic notification by means of Enabled E-mail Address