Correction of Customs and Excises tax returns.
General Details
Denomination
Correction of Customs and Excises tax returns.
Procedure type
Taxation
Subject
Taxes
Purpose
When a taxpayer considers that a declaration has harmed his legitimate interests in any way, he may request its rectification, once the Administration has issued a provisional assessment in the cases of art. 128 LGT.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices.
Post Offices.
Other places contemplated in article 16 of Law 39/2015.
Documentation
Request with the content established by regulation, as well as the data that allows the identification of the declaration that is intended to be rectified.
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. When it is agreed to rectify the self-assessment, the agreed resolution will include a provisional liquidation when it affects any element determining the quantification of the tax debt.
Forms
Resolution deadline
6 months
Resolution body
State Tax Administration Agency.
Resources
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.
Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 58/2003, de 17 de diciembre,
General Tributaria. Artículos 97 a 116, 120.3 y 123. (BOE 18-diciembre-2003)
-
Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 87 a 115, 126 a 129. (BOE 5-septiembre-2007)
Processing regulations
Resolución de 11 de diciembre de 2001, de la Dirección General de la Agencia Estatal de Administración Tributaria,por la que se regula la presentación por vía telemática de recursos de reposición y otras solicitudes de carácter tributario (BOE 28-diciembre-2001)