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 about 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
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, 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 addressed to the administrative body that issued the challengeable act.
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 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)