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Correction of errors in Customs and Excise acts

General data


Correction of errors in Customs and Excise acts

Type of procedure





Procedure designed to obtain, at any given time, automatically by the local office or at the request of the interested party, rectification of material, factual or arithmetic errors by the body that handed down the decision, provided that the time limit has not expired.

Responsible body

Tax Agency

General information on the procedure

Start-up method


Applicant:Citizen - Company



Place of presentation


AEAT offices.

Post Offices.

Other places referred to in article 16 of Law 39/2015.


Application (at the request of the party)

Phases of the procedure/service

Home:Automatically by the local office (by agreement with the body that handed down the decision or its hierarchal superior) or at the request of an interested party.If the procedure is initiated automatically by the local office, notification will be given of the rectification proposal together with the initiation agreement so that the interested party may present declarations within a period of fifteen days.

Processing:When the procedure is instituted at the request of the interested party, the local office may directly rule as required when facts, declarations or supporting documents other than those presented by the interested party are neither included in the procedure nor taken into account in the resolution.Otherwise, the local office will be obliged to notify the resolution proposal so that the interested party can present any pleas deemed appropriate within fifteen days as from the day following notification of the proposal.

Termination:Resolution agreeing the rectification or rejection of the proposal.


Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency


Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing


Processing regulations

RESOLUTION of 11 December 2001, of the Directorate General of the State Tax Administration Agency,

regulating the online filing of appeals for reconsideration and other tax-related requests.(BOE 28-December-2001)

Basic Regulations