Tax Current Account
General Details
Denomination
Tax Current Account
Procedure type
Taxation
Subject
Taxes
Purpose
Analyze compliance with the requirements to benefit from the tax current account system.
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 provided for in article 16 of Law 39/2015.
Documentation
Application in the normatively established Annex.
Phases of the procedure/service
Start. Presentation of the request.
Procedure: Proposal, allegations
Termination. Resolution
Forms
Resolution deadline
3 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
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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. Artículos 138 a 143. (BOE 5-septiembre-2007)
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Orden HFP/1032/2021, de 29 de septiembre,
por la que se aprueba el modelo de solicitud de inclusión y comunicación de renuncia al sistema de Cuenta Corriente en materia Tributaria y se regula la forma, condiciones y procedimiento de su presentación (BOE 30-septiembre-2021).