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Tax Current Account

General Details


Tax Current Account

Procedure type





Analyze compliance with the requirements to benefit from the tax current account system.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Citizen - Company

Place for presentation


AEAT offices.

Post Offices.

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


Application in the normatively established Annex.

Phases of the procedure/service

Start. Presentation of the request.

Procedure: Proposal, allegations

Termination. Resolution


Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office


Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, 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 directed to the administrative body that issued the claimable act.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing


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. Artículos 138 a 143. (BOE 5-septiembre-2007)

  • 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).