PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

• The proceedings are instigated ex officio by the Administration. The party liable for the tax payment may file a tax register declaration.

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. Presentation via the AEAT e-Office is mandatory if the claimant is obliged to receive communications and notifications electronically

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 123. (BOE 18-diciembre-2003)
• 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. Artículos 144 a 146. (BOE 5-septiembre-2007)

• Online, at the Tax Agency e-Office.
• In offices providing support for registers.
• Post offices
• Other places established in Article 16 of Law 39/2015

• Initial step: By requirement of the local tax office so that the party liable for the tax payment explains or justifies the discrepancy observed in the data relating to their tax register declaration or by notifying the proposed ruling, when the local tax office has sufficient data to formulate it.
• Procedure: The local office shall notify the proposed ruling to the party liable for the tax payment, granting a period of ten days in which to make declarations. During the proceedings, the Administration may carry out tax register verifications.
• End: By means of any of the following methods: a) Ruling, which rectifies the tax register data of the party liable for the tax payment. b) Rectification, explanation or justification of the discrepancy or data that are the object of the requirement by the party liable for the tax payment, without the need to pass an explicit ruling. c) Expiry. d) Instigation of limited verification or audit proceedings that include the object of the rectification proceedings of the tax register situation.

• 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