PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Administration

3 Month(s)

• Tax Agency

• Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling being appealed, stating that no economic-administrative claim has been lodged against said ruling.
• Economic-administrative claim: Application period: One month from the day following notification of the challenged resolution or from the date on which the proceedings or the prior motion for reversal are deemed resolved. It must be addressed to the administrative body which issued the decision which is to be contested.

• Ley 58/2003, de 17 de diciembre, General Tributaria
• Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas

• None. This is initiated by the local office.

• Start: The proceedings will begin ex-officio, by agreement of the competent body.
• Procedure: The investigation work required to determine, ascertain and prove the data by virtue of which the ruling will be made, will be performed ex-officio by the body that is handling the proceedings. The interested parties may make declarations and provide documents or other relevant items at any time during the proceedings prior to the court hearing. Once the proceedings have been conducted and before issuing a settlement proposal, this will be stated to the interested parties so that they make declarations and present any documents they deem to be of relevance.
• End: The proceedings will end with the ruling of the competent body, declaring whether there has been a fraud committed in violation of the law or not.

• 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