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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 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


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.


Electronic processing

Resolution deadline

1 Month/s

Resolution body

State Revenue Office


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


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)