Publicising situations of relevant non-compliance with tax obligations.

Designation

Publicising situations of relevant non-compliance with tax obligations.

Type of procedure

Taxation

Subject

Taxes

Object

In relation to the publication of significant tax non-compliance situations, enabling the interested party to present a statement, in which they can refer to the existence of material errors regarding events or mathematical errors, or accredit that the legal requirements for publication are not met.

Responsible body

Tax Agency

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematics.

AEAT offices.

Post Offices.

Other places referred to in article 16 of Law 39/2015.

Phases of the procedure/service

The Tax Administration will notify the interested party that they meet the requirements established in Article 95-bis of the LGT and inform them of the details to be published, enabling them to make a statement.

The taxpayer may refer to factual or mathematical errors, or accredit that they do not meet the legal requirements for publication.

Forms

Electronic processing

Resolution deadline

It does not have

Resolution body

Director General of the National Tax Administration Agency.

Resources

No appeal can be lodged against the notification of inclusion. Taxpayers may only present statements, which will not be answered directly.

Publication of the list marks the end of administrative options for appeal, but they may appeal for reconsideration to the Director General of the AEAT within one month, or opt directly for a legal appeal in the Central Law Courts, within two months, in accordance with Law 29/1998 of 13 July, governing the jurisdiction of the Courts.

Identification system

Electronic ID card, Electronic certificate, Others, PIN key

Level of interactivity

Level 4:Electronic processing

Basic Regulations

• Law 58/2003 of 17 December 2003,

  General Taxation.Article 95 bis.(BOE 7 - July - 2004)

• Order HAP/2216/2015, of 23 October,

  determining the date of publication and the corresponding files and registers of the list of debtors to the Public Treasury for tax debts or penalties that meet the conditions established in article 95 bis of Law 58/2003, of 17 December, General Taxation, in application of the provisions of the sole transitory provision of Law 34/2015, of 21 September.(BOE 24 - October - 2015)

• Order HAP/364/2016 of 11 March,

  which determines, for 2016 and subsequent years, the date of publication and the corresponding files and registers of the list of debtors to the Public Treasury for tax debts or penalties that meet the conditions established in article 95 bis of Law 58/2003, of 17 December, General Taxation.(BOE 21 - March - 2016)