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Procedure for the submission of tax enquiries, under Articles 88 and 89 of General Tax Law 58/2003, of 17 December.

Answering of enquiries submitted by taxpayers liable to the tax regime, classification or rating that may correspond to them in each case.

Body Responsible: Directorate-General for Taxation

Matter: Taxes

SIA code: 991962

​Read these instructions carefully and follow them step by step before clicking on "GO TO PROCEDURE":

  1. Download the ModeloCT specific complementary data form (PDF, approx. 872 KB)
  2. Complete the form, following the instructions included displayed on it. Acrobat Reader 9.1 or higher or compatible required.
  3. The form must be submitted in accordance with the provisions of Article 16.4.a) of the aforementioned Law 39/2015.
  4. This service is accessed using a secure communication channel. It is essential to prove identification through one of the two forms made available through the Cl@ve service: Cl@ve PIN, Permanent Cl@ve or Electronic Certificate. Information about Cl@ve. If you wish, you can consult the complete technical specifications.
  5. Specific instructions to complete the form for submitting general purpose documents for tax consultations (PDF, approximately 325 KB).
  6. Complete the form for the submission of general purpose documents ( “GO TO PROCEDURE” button) attaching the specific ModeloCT (previously completed and saved) along with the other files and additional documentation you wish to submit.

If, at any time subsequent to the submission of the tax consultation, the interested party, on their own initiative or as part of a correction, wishes to provide complementary documentation omitted from the submission of said form, they may do so electronically (only in the form for those subjects referred to in Article 14.2 of Law 39/2015) using the generic form of this Ministry.

Provided that the complementary submission of electronic documents is made separately from the main form, the interested party must mention the individual registration number or code assigned at the start of the tax consultation procedure or any other information or data that allows for the unequivocal identification of the initial form that initiates the administrative response file for said tax consultation.

For any type of technical or content request relating to the site: gestion.sede@hacienda.gob.es