PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Business

• Application indicating the activity carried out by the taxpayers in respect of whom the VAT return is to be filed, and a list of these, specifying the consideration for the collaboration services and VAT quotas from the previous year.

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.

• Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido. (BOE 29-diciembre-1992)
• Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido. Artículo 71.5. (BOE 31-diciembre-1992)

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

• Initial step. Submission of application.
• Formalities. There is a hearing process in the event that the proposal is dismissed.
• The procedure ends with an express resolution.

• On-line processing

• Electronic DNI
• Digital certificate

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