PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• Request for reinstatement of tax identification number filed by the party liable for the tax payment, accompanied by documentation certifying the change in ownership of the company's capital and the business activity in which it will be engaged.

3 Month(s)

• Tax Agency

• Reconsideration: Application period: One month. Optional, to 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 action or following the date on which the proceedings or prior motion for reversal are deemed to be dismissed. It shall be addressed to the administrative body that declared the appealable decision.

• 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. Artículo 147.8. (BOE 5-septiembre-2007)

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

• Initial step: Request for reinstatement of tax identification number filed by the party liable for the tax payment.
• Procedure: Verification by the local tax office of the documentation provided by the party liable for the tax payment certifying the circumstances envisaged in Article 147.8 of the General Regulation of Tax Management and Audit Actions and Procedures. Archiving of the request in the event that documentation certifying these circumstances is not provided.
• End: Explicit ruling on the request for reinstatement . Notification of the reinstatement agreement to the party liable for the tax payment. Publication of the reinstatement agreement in the Official State Bulletin.

• 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