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Other tax procedures
Other
Requests for tax information (INFORMA+)
Procedure for formulating and lodging complaints and suggestions before the Taxpayer's Ombudsman
AEAT competence in mutual agreement procedures.
Access to files and records and obtaining of copies of concluded tax administration proceedings.
Access to archives and registers and obtaining copies of files whose auditing has been completed.
Access to files and registers and obtaining copies of concluded tax collection files.
Access to files and records and obtaining copies of concluded Customs and Excise actions.
Access to files and records and obtaining of copies of concluded proceedings for complaints and suggestions before the Taxpayer's Ombudsman.
Access to files and records and obtaining of copies of concluded proceedings for standardising invoice certificate digitisation software
Access to files and records and obtaining copies of completed files on the declaration of prescription of the right to refund.
Publication of significant tax non-compliance situations.
Settlement of late payment interest to the Tax Agency.
Settlement of surcharges for filing outside of the tax return and self-assessment deadline
Model 770. Self-assessment of delay interests and surcharges for the voluntary regularisation provided for in Article 252 of the General Tax Act
Model 771. Self-assessment of payments for concepts and financial years without available form in the Tax Agency e-Office for voluntary disclosure provided for in Article 252 of the General Tax Act
Access to files and records and obtaining of copies of concluded proceedings for standardising invoice certificate digitisation software
Procedures
Respond to requirements, draw up claims and/or provide documents or receipts
Submit request or communication
Procedure file