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State Tax Administration Agency. AEAT
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Result: 642 Online Services
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.
Special schemes: Authorisation of country of final destination.
| SIA code: 997745Procedure to grant authorisation of the special regime of the final destination country.
