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State Tax Administration Agency. AEAT- Taxes
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Result: 529 Online Services
Declaration of detrimental nature of voidable Collection decisions.
| SIA code: 992900Procedure through which the Tax Agency can declare detrimental to the public interest its decisions and resolutions in favour of the interested parties that incur in any infringement of law, in order to subsequently challenge them in the contentious-administrative courts.
Reversal of customs and excise decisions
| SIA code: 992901Special review procedure, through which the tax administration may reverse its decisions to the benefit of the interested parties, in the following three cases: 1. When it is deemed to clearly break the law. 2. When the ensuing circumstances that affect a specific legal situation show the inapplicability of the decision made. 3. When the formalities of the procedure lead to the defencelessness of the interested parties.
Abridged Tax Management sanctioning procedure.
| SIA code: 992905Procedure to analyse the commission of a tax offence and, if applicable, impose the corresponding sanction.
Tax certificates. Issue of tax certificates. Contractors and sub-contractors.
| SIA code: 992909Issuance of documents certifying the facts relating to the tax situation of a party liable for a tax payment.
Rectification of tax management self-assessments.
| SIA code: 992911When a party liable for the tax payment considers that a self-assessment has harmed his/her legitimate interests, he/she may request the rectification of said self-assessment.
