Tax information requests (INFORMA+)
General data
Designation
Tax information requests (INFORMA+)
Type of procedure
Taxation
Subject
Taxes
Object
The Tax Agency will communicate the existing administrative criteria for applying tax regulations.This information, as well as being provided in a matter of regular procedure (for example, through the INFORMA Programme), must also be provided in response to requests by the taxpayer for tax information.In responding to requests for tax information, the Administration will notify the taxpayer of the administrative criteria for applying the tax regulations. This response cannot be appealed against.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
Telematics.
Documentation
Request.
Phases of the procedure/service
No specific processing steps
Forms
Resolution deadline
3 Months
Resolution body
Tax Agency
Information linked to e-processing
Identification system
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- Law 58/2003 of 17 December 2003,
General Taxation.Articles 34, 85 and 87.(BOE 18-December-2003)
- Royal Decree 1065/2007 of 27 July 2007,
which approves the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.Article 62 et seq.(BOE 5-September-2007)