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Tax collection. Procedure for reimbursing the cost of the guarantees.

General Details

Denomination

Tax collection. Procedure for reimbursing the cost of the guarantees.

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure aimed at obtaining the reimbursement of the costs of the guarantees provided in order to suspend the execution of the contested, deferred or debts paid in instalments if said decision or debt is subsequently declared inadmissible.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

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

Documentation

Application by the interested party.

Phases of the procedure/service

Start: Formal request from the interested party, addressed to the competent body for its resolution –the Administration that issued the act that has been declared inadmissible - and correction of the formal defects of the application.

Procedure: Procedures aimed at carrying out the necessary actions to verify the applicability of the requested reimbursement.

End: Full or partial upholding or dismissal. Enforcement: In the event that the request is upheld, it will imply the issue of the relevant court order to pay in favour of the loaning person or organisations, by the relevant means: crossed or personal cheque or bank transfer.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

Tax Agency or the bodies or organisations that issued the decision declared inadmissible.

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.

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

  • Instrucción 2/2001, de 11 de julio, del Director del Departamento de Recaudación por la que se desarrolla el procedimiento de reembolso del coste de las garantías prestadas para suspender la ejecución de las deudas tributarias (en lo que no esté expresamente regulado ni se oponga a la formativa anterior).

  • Ley 58/2003, de 17 de diciembre,

    General Tributaria. Artículo 33. (BOE 18-diciembre-2003)

  • Real Decreto 520/2005, de 13 de mayo,

    por el que se aprueba el Reglamento General de desarrollo de la LGT en materia de revisión en vía administrativa. Artículos 72 a 79. (BOE 27-mayo-2005)

  • Real Decreto 1065/2007, de 27 de julio,

    por el que se aprueba el Reglamento General de actuaciones y procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. (BOE 5-septiembre-2007)

  • Instrucción 4/2005, de 27 de junio, de la Dirección General de la A.E.A.T. por la que se dictan instrucciones con relación a la declaración de la prescripción del derecho a obtener las devoluciones de ingresos de derecho público y el reembolso del coste de las garantías cuya tramitación corresponda a la Agencia (en lo que no se oponga a la normativa anterior).