Skip to main content

Tax Current Account

General Details


Tax Current Account

Procedure type





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


Offices of the Tax Agency.

Post Office.

Other places provided for in article 16 of Act 39/2015.


Application in the Regulatory Appendix established.

Process/service phases

Start. Presentation of the request.

Procedure: Proposal, claims

Termination. Resolution


Electronic processing

Resolution deadline

3 Month/s

Resolution body

State Revenue Office


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


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).