Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Written tax enquiries

Type of procedure/service
Tax information
Subject
Taxes
SIA code
991962
Description

Answering of enquiries submitted by taxpayers liable to the tax regime, classification or rating that may correspond to them in each case.

Body responsible for the procedure
Directorate-General for Taxation (E00127005)

General information on the procedure/service

Instigating party
  • Interesado
Recipient interested party
  • Citizen
  • Business
Documents
  • Enquiries should be made by taxpayers or, as the case may be, by liable parties by means of written communication addressed to the body responsible for answering, duly documented with regard to the tax regime, classification or rating which in.. ...
Deadline for resolution

6 Month(s)

Administrative silence interested party
None
Competent bodies
  • Directorate General of Taxation.
End of procedure
No
Appeals
  • The answer to tax enquiries in writing shall be of an informative nature and the party liable for the tax may not lodge any appeal against such an answer. He/she may do so against the administrative act or acts that may be issued subsequently. . .
Basic Regulations
  • Artículos 88 y 89 de la Ley 58/2003, de 17 de diciembre, General Tributaria
Regulations applicable to online processing
Regulations approving inclusion of procedure or service in the register
Available at the Electronic Registry of Powers of Attorney
Place of submission
  • Any of the Registries and Offices referred to in Article 16 of Law 39/2015
Stages of procedure
  • Once the enquiry is received at the relevant body for answering, it is examined to see if it meets the legally established requirements for its processing as such, in which case the answer is duly prepared.
URl for online processing
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Forms
Requirements for identification of natural persons
Medium: PIN Code, Reinforced Permanent Code with OTP (SMS to the mobile phone), Recognised Certificate in SW format.
Identification requirements for legal entities
Medium: PIN Code, Reinforced Permanent Code with OTP (SMS to the mobile phone), Recognised Certificate in SW format.
Identification system(s)
  • Electronic DNI
  • Digital certificate
Integrated in Clave
Yes
Practice notifications
  • Postal
  • Electronic notification by means of Enabled E-mail Address
Subject to fees
No
Level of interactivity
Level 4: Online procedure

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