Rectification of erroneous Customs and Excise decisions

Denomination

Rectification of erroneous Customs and Excise decisions

Procedure type

Taxation

Subject

Taxes

Purpose

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

State Revenue Office

Start form

interested

Applicant: Citizen - Company

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Application (at the request of the party)

Phases of the procedure/service

Start: 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.

Procedure: 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.

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

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing