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Tax complaint

General Details

Denomination

Tax complaint

Procedure type

Taxation

Subject

Taxes

Purpose

Inform the Tax Administration of facts or situations that may constitute tax violations or have significance for the application of taxes.

Responsible body

State Revenue Office

General information of the procedure

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

Request from the interested party, accompanying the documentation that they consider appropriate.

Phases of the procedure/service

Start: Presentation of the complaint by the complainant. Through said complaint, the complainant informs the Tax Administration of facts or situations that may constitute tax violations or have significance for the application of taxes.

Procedure: Upon receipt of a complaint, it will be sent to the competent body to carry out the relevant actions.

Termination. - File the complaint when it is considered unfounded or when the facts or people reported are not sufficiently specified or identified. - Initiation of the appropriate actions if there is sufficient evidence of truth in the alleged facts and these are unknown by the Tax Administration. In this case, the complaint will not form part of the administrative proceedings. The reporting party will not be considered to be an interested party in any administrative activities initiated as a result of the report, nor will it be informed of their result. Nor will you be entitled to file appeals or claims in relation to the results of said actions.

Forms

Electronic processing

Resolution body

It does not end by resolution.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

Ley 58/2003, de 17 de diciembre,

General Tributaria. Artículo 114. (BOE 18-diciembre-2003)