Settlement of late payment interest to the Tax Agency.

Denomination

Settlement of late payment interest to the Tax Agency.

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure aimed at liquidating, where applicable, late payment interest.

Responsible body

State Revenue Office

Start form

job

Applicant: Citizen - Company - Administration

Place for presentation

Telematic

AEAT offices

Post offices.

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

Phases of the procedure/service

Start: The procedure is initiated ex officio by agreement of the competent body.

Procedure: The liquidation proposal will be notified to the interested party. You will be informed that the hearing process is open and that within fifteen working days following the date of notification of the proposal, the interested party may present the allegations they consider appropriate and submit the documents and information they deem relevant, after the file has been made available in that same place. If no new documents or evidence are provided, the decision may be issued in accordance with the proposal.

End: settlement agreement or dismissal if for some reason interest is not due. Expiration: When the procedure is suspended for more than 6 months due to a cause attributable to the Administration.

Forms

Electronic processing

Resolution deadline

6 months

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.

Identification system

Electronic ID, Electronic Certificate, Others, PIN Code

Level of interactivity

Level 4: Electronic processing