Tax Current Account
General Details
Name
Tax Current Account
Procedure type
Taxation
Subject
Taxes
Purpose
Analyze compliance with the requirements for using the tax checking account system.
Responsible body
State Revenue Office
General information on the procedure
Starting method
Interested party
Applicant: Citizen-Company
Place for presentation
Online.
Offices of the Tax Agency.
Post Office.
Other places provided for in article 16 of Act 39/2015.
Documentation
Application in the Regulatory Appendix established.
Process/service phases
Start. Presentation of the request.
Procedure: Proposal, claims
Termination. Resolution
Forms
Resolution deadline
3 Month/s
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.
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. He/she will address the administrative body that has issued the claim.
Information related to electronic processing
Identification system
Electronic DNI, Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Royal Decree 1065/2007, of 27 July,
approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. Articles 138 to 143. (Official State Gazette 5-septiembre-2007)
-
Order HFP/1032/2021, of 29 September,
Approving the model for requesting inclusion and communication of waiver of the current account system in the Tax field and regulating the form, conditions and procedure for its submission (Official State Gazette 30-septiembre-2021).