PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

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

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. 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)
• Ley 27/2014, de 27 de noviembre, del Impuesto sobre sociedades. Artículo 58. (BOE 28-noviembre-2014)

• Online, at the Tax Agency e-Office

• 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 notification of the proposed ruling, when the local tax office has sufficient data to formulate it.
• Procedure: The local office shall notify the party liable for the tax payment of the proposed ruling, granting a period of ten days in which to make declarations. uring the proceedings, the Tax Agency 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 of the 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 a limited verification or audit procedure that includes the object rectification procedure of the tax register situation.

• On-line processing 

• Digital certificate

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