Request for information on customs matters

Denomination

Request for information on customs matters

Procedure type

Taxation

Subject

Customs

Purpose

The tax administration will provide information on the administrative criteria for applying the tax regulations in relation to customs. These information actions, in addition to being carried out ex officio (for example, through the INFORMA Program), must also be carried out, at the initiative of the taxpayer, by responding to requests for tax information. In responses to requests on tax information, the Administration will communicate the administrative criteria in place for the application of tax regulations, where responses can never be the object of appeal.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

AEAT offices

Documentation

Request

Phases of the procedure/service

Start: Request for tax information, presented by the party liable for the tax payment.

Procedure: Procedures to correct deficiencies will be followed, where applicable.

Termination: Response from the AEAT. A failure to reply to requests for information within the established periods shall not imply acceptance of the criteria expressed in the request.

Forms

Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing