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State Tax Administration Agency. AEAT
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Result: 643 Online Services
Declaration of harmfulness of cancellable Customs and Excise decisions.
| SIA code: 998017Procedure through which the tax administration may declare its decisions and rulings that are favourable to interested parties that commit legal offences, as harmful to the public interest, in order to subsequently contest these via the judicial review channel.
Declaration of detrimental nature of voidable Management decisions.
| SIA code: 998038Procedure 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.
Access to the records and files that form part of concluded proceedings on the request date, by a party liable for the tax payment that has been involved in said proceedings.
Rectification of errors in the declaration of prescription of the refund right.
| SIA code: 998039Procedure designed to obtain, at any given time, automatically by the local office or at the request of the interested party, rectification of material, factual or arithmetic errors by the body that handed down the decision, provided that the time limit has not expired.
Consult code tables.
| SIA code: 998266Allows enquiries to be made of all the codes used in the forms for foreign trade declarations, administrative offices, Intrastat offices, customs situations, scheme applications, etc.
