Request for information from Customs and Excise

Denomination

Request for information from Customs and Excise

Procedure type

Taxation

Subject

Taxes

Purpose

Actions for obtaining information relating to the application of taxes by means of individualised requirements of the Administration, in which it can request all types of data, reports, background information and supporting documentation with tax implications relating to compliance with its own tax obligations or inferred from its economic, professional or financial relationships with other persons.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Ex officio instigation by the Local Office

Phases of the procedure/service

Start: Notification of the requirement to obtain information issued by the Administration.

Procedure: Evaluation of the documentation provided and/or, where applicable, issue of the corresponding reiterations of the initial requirement due to not having dealt with the initial application in its entirety.

End: Full attention of the requested or the possible instigation of sanctioning proceedings due to the lack of required attention.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic Spanish ID, Electronic certificate

Level of interactivity

Level 4: Electronic processing