Request for information on special and environmental taxes
General Details
Denomination
Request for information on special and environmental taxes
Procedure type
Customs
Subject
Customs
Purpose
Procedure so that taxpayers can make, in writing, through the electronic headquarters of the Tax Agency, requests for information that refer to special and environmental taxes.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Company - Administration - Citizen
Place for presentation
The Tax Agency's E-Office
Phases of the procedure/service
Start: presentation of the query.
End: response to the query by the Tax Agency.
Procedure: Written tax queries will be made before the end of the period established for the exercise of rights, the presentation of declarations or self-assessments or the fulfillment of other tax obligations, and those that do not meet this requirement will be archived.
Forms
Request for information (Electronic processing.)
Resolution deadline
3 months
Resolution body
State Tax Administration Agency
Resources
The presentation of appeals is not appropriate
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Artículo 88 de la Ley 58/2003, de 17 de diciembre,
General Tributaria (BOE 18-diciembre-2023)
-
Artículo 64 del 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 (BOE 5-septiembre-2007),