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Economic-administrative appeal against Audit settlements
| SIA code: 998122Review procedure resolved by the Economic-Administrative Courts, which are independent from the Tax Agency . The body of the Tax Agency which issued the contested decision should receive the written economic-administrative claim when it is lodged as a single or first application and should transfer it together with the file within a period of one month. The file may be accompanied by a report. If the written claim also includes declarations, the body which issued the decision can partially or totally cancel the contested decision within a period of one month in order to transfer the file to the Economic-Administrative Court.
Provide Public Authorities with tax certificates of third parties that they may need in order to process the administrative procedures that fall within their remit in a direct, electronic and immediate manner, provided that this direct transfer of tax information has the taxpayer's advance consent or is established by law.
Form 521. Excise Taxes. List of starting materials delivered in the quarter.
| SIA code: 998838Fulfilment of the formal requirements for submitting the list of starting materials delivered in the quarter referred to in article 89.4 of the Excise Duty Regulation
The verification procedure aims to clarify or justify the discrepancies in the tax returns or self-assessments filed by the party liable for the tax payment or the data relating to the tax returns or self-assessments.
Facilitate the quarterly filing of the Tax on gambling activities.
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State Tax Administration Agency. AEAT
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