PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Citizen
• Business

• The procedure is initiated automatically by the local office.

6 Month(s)

• Tax Agency

• Reversal: Term: One month. Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
• Appealing a Tax Agency decision: Term: One month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed. It will be addressed to the administrative body that made the appealable decision.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 57, 97 a 116, 134. (BOE 18-diciembre-2003)
• Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 87 a 115 y 157 a 160. (BOE 5-septiembre-2007)

• Online
• AEAT offices
• Post Offices
• Other places set forth in article 16 of Law 39/2015.

• Start: By operation of law, by notification from the Administration or, when there is sufficient data, by joint notification of the assessment and valuation proposals.
• Procedure: If the value established by the Tax Agency is different to that declared by the party liable for the tax payment, at the time of notifying the adjustment proposal and the period for declarations, the Tax Agency shall notify the duly justified proposed valuation, indicating the means and criteria applied.
• End: a) Express resolution. Once the period for declarations has expired, the Administration shall notify the appropriate adjustment, accompanied by the valuation made. b) Expiry. Parties liable for tax payments may not lodge an appeal or an independent claim against the valuation, but they may have a contradictory expert valuation carried out or submit any question regarding the valuation in the appeals or claims they may, as appropriate, lodge against the adjustment decision.

• On-line processing

• Electronic DNI
• Digital certificate
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Digital Services via the Single Authorised Email Address (DEHú)