Form 996. Freezes on tax refunds handled by the Tax Agency.
General Details
Denomination
Form 996. Freezes on tax refunds handled by the Tax Agency.
Procedure type
Taxation
Subject
Taxes
Purpose
Presentation of seizure orders before the State Tax Administration Agency by public entities and judicial authorities online.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Administration
Place for presentation
Telematic
Documentation
It does not require providing additional documentation.
Phases of the procedure/service
Without specific processing phases.
Forms
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic certificate
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 58/2003, de 17 de diciembre,
General Tributaria. ( BOE 18-diciembre-2003 )
-
Real Decreto 939/2005, de 29 de julio,
por el que se aprueba el Reglamento General de Recaudación. ( BOE 2-septiembre-2005 )