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Procedure for the formulation and processing of complaints and suggestions to the Council for the Defence of Taxpayers' Rights (Consejo para la Defensa del Contribuyente)

General data

Designation

Procedure for the formulation and processing of complaints and suggestions to the Council for the Defence of Taxpayers' Rights (Consejo para la Defensa del Contribuyente)

Type of procedure

Administrative act and appeal review

Subject

Suggestions and complaints

Object

Lodging of complaints stemming from the application of the tax system by State bodies or of suggestions to improve service quality, increase income or public expenditure savings, simplify administrative formalities or increase the degree of satisfaction of society in its relations with the Tax Agency.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematics.

Receiving units in the tax offices open to the public under the State Secretariat of Finance.

Post Offices.

Other places envisaged in Article 16 of Law 39/2015 (Ley 30/1992)

Documentation

Complaint or suggestion remittance document accompanied by the documentation that the lodging party deems relevant.Complaints require identification.Suggestions may be anonymous.

Phases of the procedure/service

Home:submission of the complaint or suggestion to the receiving unit.

Processing:Remittance to the competent unit to process the complaint in accordance with the geographical location, remittance to the responsible service that is affected by the complaint and which must directly reply to the taxpayer.The taxpayer may express disagreement with the replyThe disagreement will be answered by the Presidency of the Taxpayer's Ombudsman.

Termination:with the reply of the Service responsible if there is no disagreement;if any, with the reply of the Presidency of the Council for the Defence of the Taxpayer.

Forms

Electronic processing

Resolution deadline

15 calendar day(s)

Resolution body

Taxpayer's Ombudsman

Information linked to e-processing

Identification system

No authentication required

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations

Royal Decree 1676/2009, of 13 November,

regulating the Council for the Defence of the Taxpayer.(Official State Gazette, 4-December-2009)