Access to files and registers and obtaining copies of concluded tax collection files.
General Details
Name
Access to files and registers and obtaining copies of concluded tax collection files.
Procedure type
Taxation
Subject
Taxes
Purpose
Access to records and files that form 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 on the procedure
Starting method
Interested party
Applicant: Citizen
Place for presentation
Online.
Offices of the Tax Agency.
Post Office.
Other places covered by article 16 of Act 39/2015.
Process/service phases
Start: Filing 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 form the file are stored by electronic, computer or telematic means, the data subject will be provided with access by these 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.
Forms
Resolution deadline
1 Month/s
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.
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. He/she will address the administrative body that has issued the claim.
Information related to electronic processing
Identification system
Electronic DNI, Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Act 58/2003 of 17 December,
on Tax General. Article 99,5. (Official State Gazette 18-diciembre-2003)
-
Royal Decree 1065/2007, of 27 July,
approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. Article 94. (Official State Gazette 5-septiembre-2007)