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Access to files and records and obtaining copies of concluded Customs and Excise actions.

General Details

Denomination

Access to files and records and obtaining copies of concluded Customs and Excise actions.

Procedure type

Taxation

Subject

Taxes

Purpose

Access to the records and files that are part of a file concluded on the date of the request, by a taxpayer who has been a party to the procedure.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Company - Citizen

Place for presentation

Telematics.

AEAT offices.

Post Offices.

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

Documentation

Access request.

Phases of the procedure/service

Start: Presentation of the access request.

Procedure: By the body that processed the file.

End: Resolution of the body that processed the file.

Enforcement: If the documents that make up the file are stored by electronic, computer or telematic means, access will be provided to the interested party by said means. Access includes the right to obtain a copy. Access will not be permitted for documents that affect the interests of third parties or breach people's privacy, or for which the regulations are still in effect.

Forms

Electronic processing

Resolution deadline

1 Month/s

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, 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 directed to the administrative body that issued the claimable act.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations