Tax complaint

Denomination

Tax complaint

Procedure type

Taxation

Subject

Taxes

Purpose

To inform the Tax Authority of facts or situations that may constitute tax violations or have implications for the application of taxes.

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

Application from the interested party accompanied by the documentation that he/she considers appropriate.

Phases of the procedure/service

Start: Filing of the complaint by the complainant. Through this complaint, the complainant informs the tax authorities of facts or situations that may constitute tax violations or have implications 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. - Filing of the complaint when it is considered unfounded or when the facts or persons reported are not sufficiently specified or identified. - Initiation of the appropriate proceedings if there are sufficient indications of veracity in the alleged facts and these are unknown to the tax authorities. 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 it be entitled to file appeals or claims in relation to the results of such actions.

Forms

Electronic processing

Resolution body

It does not end by resolution.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing