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Requests for tax information (INFORMA+)

General Details

Denomination

Requests for tax information (INFORMA+)

Procedure type

Taxation

Subject

Taxes

Purpose

The Tax Authority will inform of the existing administrative criteria for the application of tax regulations. These information actions, in addition to being carried out ex officio (for example, through the INFORMA Program), must also be carried out, at the initiative of the taxpayer, by responding to requests for tax information. In responses to requests on tax information, the Administration will communicate the administrative criteria in place for the application of tax regulations, where responses can never be the object of appeal.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

Documentation

Application.

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

  • Ley 58/2003, de 17 de diciembre,

    General Tributaria. Artículos 34, 85 y 87. (BOE 18-diciembre-2003)

  • 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. Articulo 62 y siguientes. (BOE 5-septiembre-2007)