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
Available at the Electronic Registry of Powers of Attorney
Sí
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.