PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

• Agreement to instigate the procedure.Notification to the party liable for the tax payment of the start of the hearing proceedings.Withdrawal agreement.

6 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. (BOE 5-septiembre-2007)

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

• Initial step: Agreement to start the procedure decided by the competent body of the Tax Agency.
• Procedure: Verification by the local tax office of the existence of any of the circumstances envisaged in Article 147.1 of the General Regulation of Tax Management and Audit Actions and Procedures. Notification of the party liable for the tax payment of the start of the hearing proceedings prior to the ruling. Filing of declarations by the party liable for the tax payment within a period of ten days from the day following the aforementioned notification.
• End: Withdrawal agreement. Notification of the withdrawal agreement to the party liable for the tax payment . Publication of the withdrawal agreement in the Official State Bulletin.
• Execution: Removal of the party liable for the tax payment from the registers of intra-Community operators, exporters and other economic operators.

• 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
• Publication for notification purposes