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Publication of significant tax non-compliance situations.

By ruling of the Central Contentious-Administrative Court number 6, ruling issued by the Contentious-Administrative Chamber dated 10/25/2022 and the order clarifying the ruling dated 02/28/2023 resolving the appeal , which confirms the resolution issued by that Court, the publication of the entity FORESTALIA RENOVABLES, SL, B99313397, in the list of debtors to the Public Treasury of article 95 bis of the General Tax Law of the year 2019, agreed by Resolution of the Director General of the State Tax Administration Agency of September 30, 2020, which is published at this Headquarters for general knowledge.

General Details

Denomination

Publication of significant tax non-compliance situations.

Procedure type

Taxation

Subject

Taxes

Purpose

In relation to the publicity of situations of relevant non-compliance with tax obligations, grant processing of allegations to the interested party in which they may invoke the existence of material, factual or arithmetical errors or prove that the legal requirements for the purposes of publication are not met.

Responsible body

State Revenue Office

General information of 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.

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 processing of allegations.

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

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

General Director of the State Tax Administration Agency.

Resources

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

Against the agreement to publish the list, which puts an end to the administrative route, 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.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic certificate, Others, PIN code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

  • Ley 58/2003, de 17 de diciembre,

    General Tributaria. Artículo 95 bis. (BOE 7 - julio - 2004)

  • Orden HAP/2216/2015, de 23 de octubre,

    por la que se determina la fecha de publicación y los correspondientes ficheros y registros del listado comprensivo de los deudores a la Hacienda Pública por deudas o sanciones tributarias que cumplan las condiciones establecidas en el artículo 95 bis de la Ley 58/2003, de 17 de diciembre, General Tributaria, en aplicación de lo establecido en la disposición transitoria única de la Ley 34/2015, de 21 de septiembre. (BOE 24 - octubre - 2015)

  • Orden HAP/364/2016, de 11 de marzo,

    por la que se determina, para el año 2016 y siguientes, la fecha de publicación y los correspondientes ficheros y registros del listado comprensivo de los deudores a la Hacienda Pública por deudas o sanciones tributarias que cumplan las condiciones establecidas en el artículo 95 bis de la Ley 58/2003, de 17 de diciembre, General Tributaria. (BOE 21 - marzo - 2016)