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Access to files and registers and obtaining copies of concluded tax collection files.

General Details


Access to files and registers and obtaining copies of concluded tax collection files.

Procedure type





Access to the records and files that are part of a file concluded on the date of the request, by a taxpayer who has been a party to the procedure.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Citizen

Place for presentation


AEAT offices.

Post Offices.

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

Phases of the procedure/service

Start: Presentation of the access request.

Procedure: By the body that processed the file.

End: Resolution of the body that processed the file.

Enforcement: If the documents that make up the file are stored by electronic, computer or telematic means, access will be provided to the interested party by said means. Access includes the right to obtain a copy. Access will not be permitted for documents that affect the interests of third parties or breach people's privacy, or for which the regulations are still in effect.


Electronic processing

Resolution deadline

1 Month/s

Resolution body

State Revenue Office


Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, 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 directed to the administrative body that issued the claimable act.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing


Basic Regulations

  • Ley 58/2003, de 17 de diciembre,

    General Tributaria. Artículo 99.5. (BOE 18-diciembre-2003)

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

    por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículo 94. (BOE 5-septiembre-2007)