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: Citizen - Company

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: a) If the tax debt for which offset is being requested has been determined by means of self-assessment, the corresponding official form shall be duly completed, unless the interested party is not obliged to file it due to already being in the possession of the local office; in such case, said party shall indicate filing date and procedure. b) Justification of having requested a certificate from the accounting office of the body or organisation managing the expense or payment, reflecting the existence of the recognised loan pending payment, its recognition date and the suspension, at the request of the interested party, of the procedures for payment thereof until the ruling on the offset procedure has been notified. 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 / 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: a) If the request was filed during the voluntary payment period, the notification of the denial agreement will start the payment deadline regulated in Article 62.2 of General Tax Act 58/2003, of 17 December. b) If the request was filed during the executive payment period, an enforcement procedure shall be instituted pursuant to the terms of Article 167.1 of General Tax Law 58/2003 (Ley 58/2003), of 17 December, if it has not already been instituted.

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