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Access is obtained via this online office to the Online Services offered by the Directorate General of Taxes (a digital certificate or electronic ID is needed in order to be able to access them):

• Procedure for submitting and resolving tax enquiries under Articles 88 and 89 of the General Tax Law 58/2003, of 17 December.
• Authorization for cooperative societies to take holdings in non-cooperative societies in a proportion exceeding 40%. Since January 1, 2022, the competence for the resolution of the authorizations to cooperative entities to take participations in a percentage higher than 40% corresponds to the State Agency of Tax Administration (Order HFP/1500/2021, of December 29, on the delegation of competences and by which the limits of the competences of budgetary management and concession of subsidies and aids of the holders of the State Secretariats are established).
• Procedure for the granting of tax relief for toll motorways.
• Shipping company tonnage tax regime.

To access them, click on ONLINE SERVICES on the left-hand side.

If you wish to access the database of Tax Enquiries (binding and non-binding ones) answered by the Directorate General for Taxation since 1997, click on the following link (there is no need of electronic identification, the access is free and anonymous):

• Database of Tax Enquiries

If what you want is another type of information relating to the activities carried on by the Directorate General of Taxes, you may click on the following links:

• Legislation
• Case law
• Taxes
• Tax statistics