Tax register check. Precautionary deregistrations Register monthly refunds (REDEME).

Denomination

Tax register check. Precautionary deregistrations Register monthly refunds (REDEME).

Procedure type

Taxation

Subject

Taxes

Purpose

Processing of REDEME precautionary discharges and the definitive discharge file that must be initiated within one month of them.

Responsible body

State Revenue Office

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 discharge from REDEME.

Procedure: proposal for definitive withdrawal (within one month of the precautionary withdrawal agreement) and analysis, where appropriate, of the allegations presented.

End: precautionary withdrawal agreement prior to the proposal for definitive withdrawal/Definitive withdrawal agreement. There is no deadline for resolution of precautionary discharge. The deadline for definitive cancellation is 6 months. Enforcement: Manual execution of the census modifications implied by the adopted agreement.

Enforcement: Manual execution of the census modifications implied by the adopted agreement.

Forms

Electronic processing

Resolution deadline

Does not have

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 the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing