Civic responsibility declaration proceedings

Denomination

Civic responsibility declaration proceedings

Procedure type

Taxation

Subject

Taxes

Purpose

Proceedings aimed at the declaration of civic responsibility, under the protection of the terms of articles 41 and 42 of the General Tax Act and other tax regulations that regulate assumptions of responsibility.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Post Offices.

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

Documentation

The procedure is initiated ex officio by the Administration.

Phases of the procedure/service

Start: Ex officio by the local office at any time subsequent to the settlement or filing of the self-assessment, unless the law establishes otherwise. The civic responsibility declaration proceedings shall be instituted by means of agreement established by the competent body, which shall be notified to the interested party.

Procedure: The hearing process shall have a duration of fifteen days as of the day following notification of the start of said period.

End: The maximum deadline for notifying the ruling on the proceedings shall be six months.

Execution When the responsibility has been declared and notified to the responsible party at any time prior to expiry of the voluntary payment period of the derived debt, it will suffice to request the payment after said period has elapsed. In other cases, once the voluntary payment period of the derived debt has elapsed, the competent body will issue a responsibility declaration decision that will be notified to the responsible party.

Forms

Electronic processing

Resolution deadline

6 months

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 ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing