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Economic-administrative appeal against Tax Management decisions.
| SIA code: 998123Review procedure resolved by the Economic-Administrative Courts, which are independent from the Tax Agency . The economic-administrative appeal application shall be received, in the first or sole instance, by the Tax Agency authority that handed down the challenged decision; said authority shall send it within a period of one month, together with the case file and, optionally, a report. If the appeal application also includes declarations, the authority that handed down the challenged decision may partially or fully annul the challenged decision within one month, sending the case to the Economic-Administrative Courts.
Economic-administrative appeal against Collection decisions
| SIA code: 998124Review procedure resolved by the Economic-Administrative Courts, which are independent from the Tax Agency . The economic-administrative appeal application shall be received, in the first or sole instance, by the Tax Agency authority that handed down the challenged decision; said authority shall send it within a period of one month, together with the case file and, optionally, a report. If the appeal application also includes declarations, the authority that handed down the challenged decision may partially or fully annul the challenged decision within one month, sending the case to the Economic-Administrative Courts.
Review procedure resolved by the Economic-Administrative Courts, which are independent from the Tax Agency . The economic-administrative appeal application shall be received, in the first or sole instance, by the Tax Agency authority that handed down the challenged decision; said authority shall send it within a period of one month, together with the case file and, optionally, a report. If the appeal application also includes declarations, the authority that handed down the challenged decision may partially or fully annul the challenged decision within one month, sending the case to the Economic-Administrative Courts.
Taxation Current Account
| SIA code: 998112Study of fulfilment of the requirements for incorporation in the tax current account system.
Control of filing of returns and self-assessments
| SIA code: 998117This procedure is aimed at ensuring fulfilment of the obligation to file tax returns and self-assessments in the following cases: When they are obliged to do so due to their census circumstances. When the obligation comes to light due to the filing of other tax returns, self-assessments or notification of data belonging to the party liable for the tax payment. When it is derived from information held by the local office obtained from third parties. When it comes to light during other tax application actions or procedures.
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State Tax Administration Agency. AEAT
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