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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

Electronic processing

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

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)