PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado
• Oficio

• Citizen
• Business

• Administration

• Request (at the request of a party)

6 Month(s)

• Tax Agency

• Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling to be appealed against, 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 ruling or from the date on which the proceedings or the prior appeal for reversal are deemed resolved. Claims should be addressed to the administrative body that dictated the contested decision.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 213 a 216 y 220. (BOE 18-diciembre-2003)
• Real Decreto 520/2005, de 13 de mayo, por el que se aprueba el Reglamento general de desarrollo de la Ley 58/2003, de 17 de diciembre, General Tributaria, en materia de revisión en vía administrativa. Artículos 1 a 3 y 13. (BOE 27-mayo-2005)

• RESOLUCIÓN de 11 de diciembre de 2001, de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se regula la presentación por vía telemática de recursos de reposición y otras solicitudes de carácter tributario. (BOE 28-diciembre-2001)

• Online
• AEAT offices
• Post Office
• Other places authorised under article 16 of Law 39/2015

• Initiation: Automatically by the Administration or by the interested party. If the procedure is initiated automatically by the Administration, notification will be given of the rectification proposal together with the initiation agreement so that said interested party may present arguments within a period of fifteen days.
• Procedure: When the procedure is initiated by the interested party, the Administration may resolve the outcome directly when the procedure does not include nor the resolution takes into account any facts, arguments or evidence other than those presented by the interested party. Otherwise, the Administration will be obliged to notify the resolution proposal so that the interested party can present any arguments deemed appropriate within fifteen days as from the day following notification of the proposal.
• Completion: Ruling that upholds or dismisses the rectification.

• 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