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Doctrine

Pursuant to articles 88 and 89 of the General Tax Law 58/2003, of 17 December, taxpayers may consult the General Directorate of Taxes regarding the tax regime, classification or classification that corresponds to them in each case.

The response to these written tax queries, formulated before the end of the period established for the exercise of rights, the presentation of declarations or self-assessments or the fulfilment of other tax obligations, must be made within six months of their presentation and will have binding effects on the bodies and entities of the Tax Administration responsible for the application of the taxes in their relationship with the consultant, unless they raise issues related to the object or processing of a procedure, appeal or claim initiated prior to the formulation of the consultation.

The resolution of economic-administrative claims filed against acts dictated by the central bodies of the Ministry (and other bodies determined by Law), of claims in which the Council of State must be heard or has been heard as a preliminary procedure, as well as of appeals against resolutions issued in the first instance by the Regional and Local Economic-Administrative  Tribunals, of extraordinary appeals for review and of extraordinary appeals for unification of criteria, corresponds to the Central Economic-Administrative  Tribunal.

On the other hand, an extraordinary appeal for the unification of doctrine may be filed by the Director General of Taxes against the resolutions on tax matters issued by the Central Economic-Administrative  Tribunal, when he disagrees with the content of said resolutions before the Special Chamber for the Unification of Doctrine, which will issue a resolution within six months establishing the applicable doctrine, binding for the Economic-Administrative  Tribunal and for the rest of the Tax Administration.

Article 86 of Law 58/2003, of 17 December, General Tax Law, establishes that the Ministry of Finance shall publish the answers to the consultations and economic-administrative resolutions of greatest importance and repercussion.

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