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Rectification of errors in Inspection decisions.
| SIA code: 998049Procedure designed to obtain, at any time and automatically by the Administration or at the request of the interested party, rectification of material errors, whether factual or arithmetic, by the authority that issued the ruling, as long as the time limit has not expired.
Review of Inspection rulings that are legally null and void
| SIA code: 998050Procedure to declare null and void tax rulings for which the administrative procedure has finalised or which have not been resolved within the deadline, in the following circumstances: a) When they damage the rights and liberties derived through constitutional protection. b) When they have been passed by authorities clearly not authorised, whether due to the subject matter or the geographical territory. c) When they have an impossible content. d) When they constitute criminal offence or are issued as a consequence of these. e) When they have been issued with total disregard for the legal procedure established and the regulations that contain the essential rules for the establishment of the will of collective entities. f) Rulings that are expressly or presumed to be contrary to law by which faculties or rights are acquired when the fundamental requirements for their acquisition are missing. g) Anything else expressly established by law.
Access to the records and files that form part of an action that has concluded on the application date, by a party liable for tax payment which has been a party in the proceedings.
Review of Collection decisions that are legally null and void
| SIA code: 998059Procedure to declare null and void tax decisions for which the administrative procedure has finalised or which have not been resolved within the deadline, in the following circumstances: a) When they damage rights and freedoms with constitutional protection. b) When they have been passed by authorities clearly not authorised, whether due to the subject matter or the geographical territory. c) When they have impossible content. d) When they constitute a criminal offence or are issued as a consequence of these. e) When they have been handed down with total and absolute disregard for the corresponding legally established procedure or for the regulations that contain the fundamental rules for the formation of free will in professional bodies. f) Decisions that are expressly or presumed to be contrary to law by which powers or rights are acquired when the fundamental requirements for their acquisition are missing. g) Any other expressly established by law.
Revocation of Collection decisions
| SIA code: 998060Special review procedure, through which the tax administration may reverse its decisions in benefit of the interested parties, in the following three cases: 1. When it is considered that it manifestly infringes the law. 2. When circumstances that occur and affect a specific legal situation demonstrate the legal inadmissibility of the challenged decision. 3. When the formalities of the procedure lead to the defencelessness of the interested parties.
