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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

Electronic processing

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

Regulations

Basic Regulations

Law 58/2003 of 17 December 2003,

General Taxation.Art 26 (BOE 18 - December- 2003)