Procedure for the approval of requested tax benefits.
General Details
Denomination
Procedure for the approval of requested tax benefits.
Procedure type
Taxation
Subject
Taxes
Purpose
Request the application of a tax benefit that requires prior recognition by the Administration.
Responsible body
State Revenue Office
General information about 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
Supporting documents proving the right to apply the tax benefit.
Phases of the procedure/service
Start: application submitted by the interested party requesting recognition of the right to apply a certain tax benefit.
Procedure: verification by the Administration that the requirements for applying the tax benefit are met.
End: express resolution of the Administration.
Forms
Resolution deadline
6 months
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.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
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. (BOE 5-septiembre-2007)