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Incidences in contracting in the field of the Tax Agency.

General data


Incidences in contracting in the field of the Tax Agency.

Type of procedure

Public procurement


Contracting and financial liability


Incidents arising between the local office and the contractor during the execution of the contract: modification of its conditions, extension of the deadline, termination of the contract, request for indemnity for damages, assignment of contracts, readjustment of annuities and imposition of penalties.

Responsible body

Tax Agency

General information on the procedure

Start-up method


Applicant:Citizen - Company



Place of presentation


Other places set forth in article 16.4 of Law 39/2015.


Proposal by the local office or request of the contractor.

Phases of the procedure/service

Home.Proposal by the local office or request of the contractor.

Processing.Hearing with contractor.

Termination.The procedure will conclude with any of the following decisions made by the contracting body:approval or non-approval of the incident.

Execution.Decisions and documents aimed at fulfilling the approved incident.


Electronic processing

Resolution deadline

3 Months

Resolution body

The Chairman of the Tax Agency, as contracting body.Notwithstanding the delegation of powers that could exist in this regard.


Replenishment:Deadline:One month.Optional, before the office that issued the administrative decision to be appealed.

Judicial review appeal within a period of two months pursuant to Article 46 of Law 29/1998 of 13 July, regulating Judicial Review Jurisdiction.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing


Basic Regulations