Management of revocation files
General Details
Denomination
Management of revocation files
Procedure type
Taxation
Subject
Taxes
Purpose
New service for processing revocation
Responsible body
State Revenue Office
General information about the procedure
Start form
job
Applicant: Citizen - Company
Place for presentation
Telematics, at the electronic headquarters of the Tax Agency
Documentation
Documentation requested by the processing body
Phases of the procedure/service
Start: by the Special Tax Management Office with notification to the taxpayer.
Procedure: 10-day period for submissions so that the interested party can provide and allege whatever they deem appropriate.
Procedure: revocation agreement with notification to the taxpayer.
Enforcement: withdrawal of the taxpayer from the corresponding census
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Within one month and on an optional basis, before the office from which the administrative act to be appealed originates, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: within one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed. It will be addressed to the administrative body that issued the act.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 40. (BOE 28-julio-1995)
-
Real Decreto 712/2022, de 30 de agosto,
por el que se aprueba el Reglamento del Impuesto sobre los Gases Fluorados de Efecto Invernadero (BOE, 31-agosto-2022)
Processing regulations
Royal Decree 1065/2007, of July 27,approving the General Regulations for tax management and inspection procedures and the development of common rules for tax application procedures. (Official State Gazette, September 5, 2007)