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Requests for Tax Management Information

General Details

Denomination

Requests for Tax Management Information

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure to request information, reports, history and supporting documents that affect taxes, specifically, ratification of data referring to third parties included in tax returns or replies to requests.

Responsible body

State Revenue Office

General information of the procedure

Start form

job

Applicant: Administration

Place for presentation

Telematics.

Post Offices

AEAT offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

It is initiated ex officio by the Administration.

Phases of the procedure/service

Start: Request notification.

Procedure: evaluation of the documentation provided and issuance of a new request if the initial request has not been fully answered.

End: when the request has been fully answered.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

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

Regulations

Basic Regulations

  • Ley 58/2003, de 17 de diciembre,

    General Tributaria. Artículos 93, 94, 95, 108 y 136. (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. Artículos 92 y 153. (BOE 5-septiembre-2007)