FIRST and SECOND direct aid to the road transport sector

Denomination

FIRST and SECOND direct aid to the road transport sector

Procedure type

Taxation

Subject

Taxes

Purpose

Processing of direct aid in the road transport sector established in Royal Decree-Law 6/2022, of March 29, and by Royal Decree-Law 14/2022, of August 1, on economic sustainability measures in the field of transport, in terms of scholarships and study grants, as well as measures for savings, energy efficiency and reduction of energy dependence on natural gas. The information in the different sections (deadlines, appeals, etc.) refers to Royal Decree-Law 6/2022 and Royal Decree-Law 14/2022, of August 1.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics, at the Electronic Headquarters of the Tax Agency

Phases of the procedure/service

The State Tax Administration Agency is granted the power to manage aid applications and all management, control and collection actions necessary for their processing, applying the provisions of Law 58/2003, of December 17, General Tax Law and its implementing regulations in matters not expressly provided for in Royal Decree-Law 6/2022 and Royal Decree-Law 14/2022.

Forms

Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office

Resources

Replacement: within a period of 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: within one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing