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Access to files and records and obtaining copies of completed Tax Management files.

General data


Access to files and records and obtaining copies of completed Tax Management files.

Type of procedure





Access to the registers and dossiers that comprise a file concluded at the time of the application, by a party liable for the tax payment that has been a party in the proceeding.

Responsible body

Tax Agency

General information on the procedure

Start-up method


Applicant:Citizen - Company

Place of presentation


AEAT offices.

Post Offices.

Other places specified in Article 16 of Law 39/2015


Access request.

Phases of the procedure/service

Home:Filing of the access request.

Processing:By the authority that processed the file.

Termination:Ruling of the body that processed the action.

Execution:If the documents comprising the file are stored on electronic, computer or telematic media, the interested party shall be granted access through these media.Access includes the right to obtain a copy.Access will not be permitted for documents that affect the interests of third parties or breach people's privacy, or for which the regulations are still in effect.


Electronic processing

Resolution deadline

1 Month/s

Resolution body

Tax Agency


Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the day of notification of the contested act or the day on which the procedure or the previous appeal for reconsideration may be deemed to have been dismissed.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing


Basic Regulations