Offsetting. Offsetting upon request.

Denomination

Offsetting. Offsetting upon request.

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure instituted at the request of the party liable for the tax payment for cancelling debts during the voluntary or executive period by offsetting these against the loans that said party maintains with the Treasury.

Responsible body

State Revenue Office

Start form

interested

Applicant: Company - Citizen

Place for presentation

Telematics.

AEAT offices.

Post Offices.

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

Documentation

Offset request filed by the party liable for the tax payment accompanied by the relevant documents.

Phases of the procedure/service

Start. Request by the party liable for tax payment accompanied by the following documents: If the tax debt whose compensation is requested has been determined through self-assessment, the duly completed official form thereof, unless the interested party is not obliged to present it because it is already in the possession of the Administration; in such case, said party shall indicate filing date and procedure. Justification of having requested a certificate from the accounting office of the body or organization managing the expense or payment, which reflects the existence of the recognized credit pending payment, the date of its recognition and the suspension, at the request of the interested party, of the procedures for its payment as long as the resolution of the compensation procedure is not communicated. If the request does not fulfil the requirements established in the regulations or the documents mentioned in the preceding sections are not provided, the competent body processing the deferral or payment in instalments shall request the petitioner to, within a period of ten days as of the day following the notification of the request, rectify the defect or provide the documents, indicating that, if the request is not attended within the indicated deadline, the request shall be deemed not submitted and will be filed with no further formality.

Procedure and conclusion: The competent body shall rule in favour of the offset upon fulfilment of the general requirements established in the tax and civil regulations or, where applicable, in the specific applicable legislation. If the ruling denies the offset, the effects will be the following: If the application was submitted during the voluntary entry period, with the notification of the denial agreement the entry period regulated in article 62.2 of Law 58/2003, of December 17, General Tax, will begin; If the application was submitted during the executive income period, the enforcement procedure must be initiated in the terms provided for in article 167.1 of Law 58/2003, of December 17, General Tax, if it has not been initiated previously.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.

Identification system

Electronic DNI, Electronic certificate, Others, PIN code

Interactivity level

Level 4: Electronic processing