Skip to main content

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

Electronic processing

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)