Tax register check. Precautionary deregistrations Register monthly refunds (REDEME).
General Details
Denomination
Tax register check. Precautionary deregistrations Register monthly refunds (REDEME).
Procedure type
Taxation
Subject
Taxes
Purpose
Processing of REDEME precautionary withdrawals and the definitive withdrawal file that must be initiated within a period of one month from those.
Responsible body
State Revenue Office
General information of the procedure
Start form
job
Applicant: Administration
Place for presentation
Telematics.
Post Offices.
AEAT offices.
Other places contemplated in article 16 of Law 39/2015.
Phases of the procedure/service
Start: report/proposal for precautionary withdrawal in REDEME.
Procedure: proposal for definitive withdrawal (within a period of one month from the precautionary withdrawal agreement) and analysis, where appropriate, of the allegations that are presented.
End: precautionary discharge agreement prior to the proposal for definitive discharge/Definitive discharge agreement. The resolution period for precautionary withdrawal does not exist. The resolution period for definitive withdrawal is 6 months. Execution: Manual execution of census modifications implied by the adopted agreement.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
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 disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic certificate, PIN code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
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. Art. 144.4 y 145 (BOE 05-septiembre-2007)