Transfer of attached assets or those provided as guarantee by auction

Denomination

Transfer of attached assets or those provided as guarantee by auction

Procedure type

Taxation

Subject

Taxes

Purpose

Participation in proceedings for forced transfer of assets or rights attached by the Tax Agency or provided as a guarantee thereto.

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

Sealed envelope. Proof of the constitution of the deposit.

Phases of the procedure/service

First tender

Second tender, in the event of unawarded assets and prior agreement by the auction board

Direct award.

Formalisation of the forced transfer and cancellation of charges.

Forms

Electronic processing

Resolution body

State Revenue Office

Resources

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

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

Identification system

Electronic Spanish ID, Electronic certificate

Level of interactivity

Level 4: Electronic processing