Procedure for formulating and lodging complaints and suggestions before the Taxpayer's Ombudsman

Denomination

Procedure for formulating and lodging complaints and suggestions before the Taxpayer's Ombudsman

Procedure type

Review of administrative acts and resources

Subject

Complaints and suggestions

Purpose

Presentation of complaints that arise from the application of the tax system carried out by State bodies or suggestions to improve the quality of services, increase the performance or savings of public spending, simplify administrative procedures or increase the degree of satisfaction of the society in its relations with the tax administration.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

Receiving units in offices with tax powers open to the public dependent on the Secretary of State for Finance.

Post Offices.

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

Documentation

Written submission of the complaint or suggestion, accompanying the documentation that the presenter deems appropriate. Complaints require identification. Suggestions can be anonymous.

Phases of the procedure/service

Start: presentation of the complaint or suggestion to the receiving unit.

Procedure: referral to the unit competent to process the complaint according to the territorial scope, referral to the responsible service affected by the complaint that must respond directly to the taxpayer. The taxpayer may express disagreement with the response. The disagreement is answered by the Presidency of the Council for the Defense of the Taxpayer.

End: with the response of the responsible Service if there is no disagreement; if there is, with the response of the Presidency of the Council for the Defense of the Taxpayer.

Forms

Electronic processing

Resolution deadline

15 Calendar day/s

Resolution body

Taxpayer's Ombudsman

Identification system

No authentication required

Interactivity level

Level 4: Electronic processing