Procedure for rectifying customs declarations.

Denomination

Procedure for rectifying customs declarations.

Procedure type

Taxation

Subject

Customs

Purpose

Procedure which enables customs declarations to be corrected at the request of the liable party.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Phases of the procedure/service

Start: at the request of the party, by submitting an application to the competent body. When the Administration has carried out a provisional assessment, the taxpayer may request rectification only if the provisional assessment has been carried out for a consideration or reason other than that invoked in the request.

Procedure: the circumstances that determine the basis for the rectification shall be verified during the application procedure. Once the actions are completed, the interested party will be notified of the resolution proposal, so that they can make allegations within 15 days, unless the proposal coincides with what is requested by the interested party, in which case the settlement carried out will be notified without further processing.

End: by issuing a resolution, approving or rejecting the rectification. In the event of agreement to rectify the declaration, the resolution adopted will include a provisional settlement when it affects any element that determines the calculation of the tax debt.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

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.

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.

Identification system

Electronic certificate, PIN code

Interactivity level

Level 4: Electronic processing