Publication of significant tax non-compliance situations.

Denomination

Publication of significant tax non-compliance situations.

Procedure type

Taxation

Subject

Taxes

Purpose

In relation to the publicity of situations of significant non-compliance with tax obligations, grant the interested party the opportunity to make objections, in which they may invoke the existence of material, factual or arithmetic errors or prove that the legal requirements for publication are not met.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

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

Phases of the procedure/service

The Administration will inform the interested party of the concurrence of the requirements established in article 95 bis of the LGT and the data that will be published, granting them the opportunity to make objections.

The taxpayer may invoke the existence of material, factual or arithmetic errors or prove that the legal requirements for publication are not met.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

Director General of the State Tax Administration Agency.

Resources

There is no appeal against the notification of inclusion, only allegations can be made that will not be expressly answered.

Against the decision to publish the list, which puts an end to the administrative procedure, an optional appeal for reconsideration may be filed before the Director General of the AEAT within a period of one month or directly a contentious-administrative appeal before the Central Contentious-Administrative Courts, within a period of two months, in accordance with the provisions of Law 29/1998, of July 13, regulating the Contentious-Administrative Jurisdiction.

Identification system

Electronic ID, Electronic Certificate, Others, PIN Code

Level of interactivity

Level 4: Electronic processing