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Review of Collection decisions that are legally null and void
| SIA code: 998046Procedure to declare null and void tax decisions for which the administrative procedure has finalised or which have not been resolved within the deadline, in the following circumstances: a) When they damage rights and freedoms with constitutional protection. b) When they have been passed by authorities clearly not authorised, whether due to the subject matter or the geographical territory. c) When they have impossible content. d) When they constitute a criminal offence or are issued as a consequence of these. e) When they have been handed down with total and absolute disregard for the corresponding legally established procedure or for the regulations that contain the fundamental rules for the formation of free will in professional bodies. f) Decisions that are expressly or presumed to be contrary to law by which powers or rights are acquired when the fundamental requirements for their acquisition are missing. g) Any other expressly established by law.
Revocation of Tax Management decisions
| SIA code: 998047Special review procedure, through which the tax administration may reverse its decisions in benefit of the interested parties, in the following three cases: 1. When it is considered that it manifestly infringes the law. 2. When circumstances that occur and affect a specific legal situation demonstrate the legal inadmissibility of the challenged decision. 3. When the formalities of the procedure lead to the defencelessness of the interested parties.
Debt deferral and staged payments
| SIA code: 992010Request, procedure, ruling and notification of deferral and instalments proceedings granted to the party liable for the payment when their economic and financial situation temporarily prevents them from paying their debts within the established deadlines. Those debts within the voluntary or executive period may be deferred or paid in instalments under the terms statutorily established and at the request of the party liable for the tax payment, when their economic and financial situation temporarily prevents them from paying their debts within the established deadlines. Tax debts the exaction of which is carried out by means of stamp duties may not be deferred or paid in instalments. Neither may the debts be deferred or paid in instalments that correspond to obligations to pay taxes that must be fulfilled by the withholder or liable party when making payments on account, except in those cases and under those conditions envisaged in the tax regulations.
Rectification of errors in Tax Management decisions.
| SIA code: 998037Procedure designed to obtain, at any time and automatically by the local office or at the request of the interested party, rectification of material errors, whether factual or arithmetic, by the authority that handed down the decision, as long as the time limit has not expired.
Consultation of taxpayers' situation in the register of intra-Community operators.
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