Tax information requests (INFORMA+)
General Details
Denomination
Tax information requests (INFORMA+)
Procedure type
Taxation
Subject
Taxes
Purpose
The Tax Administration will report on 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 of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
Documentation
Application.
Phases of the procedure/service
It does not have specific processing phases
Forms
Resolution deadline
3 months
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
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)