Settlement of interest on late payment of Tax Administration.
General data
Designation
Settlement of interest on late payment of Tax Administration.
Type of procedure
Taxation
Subject
Taxes
Object
Procedure for the payment, where appropriate, of interest for late payment.
Responsible body
Tax Agency
General information on the procedure
Start-up method
office
Applicant:Administration
Place of presentation
Telematics
AEAT offices
Post offices.
Other places referred to in article 16 of Law 39/2015.
Phases of the procedure/service
Home:the procedure is initiated ex officio by agreement of the competent body.
Processing:The interested party will be notified of the proposed settlement.They will be informed that the hearing process has begun and that within fifteen working days following the date of notification of the proposal, the interested party can present any claim, documents and information they deem appropriate, after notification of the file presentation in the same place.If they do not provide new documents or other evidence, the resolution may be issued in accordance with the proposal.
Termination:Settlement agreement or dismissal of the case if for some reason the interest payment is not appropriate.Expiry:when the procedure is stopped for more than 6 months for causes attributable to the Administration.
Forms
Resolution deadline
6 Months
Resolution body
Tax Agency
Resources
Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim:Deadline:One month from the day following the day of notification of the contested act or the day on which the procedure or the previous appeal for reconsideration may be deemed to have been dismissed.It will be addressed to the administrative body that made the appealable decision.
Information linked to e-processing
Identification system
Electronic ID card, Electronic certificate, Others, PIN key
Level of interactivity
Level 4:Electronic processing