PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• Application by the party liable for the tax payment for reduction of the signs, indices or modules applicable under the scheme of objective estimate for personal income tax and under the simplified scheme for VAT.

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 notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.

• Real Decreto 439/2007, de 30 de marzo, por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas. Artículo 37.4. (BOE 31-marzo-2007)
• Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas y de modificación parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio. (BOE 29-noviembre-2006).
• Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas (BOE 2-octubre-2015).

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

• Initial step: Application by the party liable for the tax payment requesting the reduction of signs, indices or modules applicable under the scheme of objective estimate for personal income tax and under the simplified scheme for VAT, when the economic activity of the party liable for the tax payment is affected by fire, floods, subsidence, serious industrial equipment breakdown or temporary incapacity. This application shall be submitted within a period of 30 days following the occurrence of the circumstances for which the application is made, accompanied by the evidence that the applicant considers appropriate to justify the existence of these circumstances.
• Procedure: Verification by the Tax Agency of the existence of the circumstances established as necessary (fire, floods, subsidence, etc.) to agree the requested reduction.
• End: Express resolution from the Tax Agency on the request submitted by the party liable for the tax payment.

• 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