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State Tax Administration Agency. AEAT
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Result: 643 Online Services
Revocation of the declaration of prescription of the refund right.
| SIA code: 998032Special review procedure, through which the tax administration may reverse its decisions in benefit of the interested parties, in the following three cases: When it is considered that it manifestly infringes the law.When circumstances that occur and affect a specific legal situation demonstrate the legal inadmissibility of the challenged decision. When the formalities of the procedure lead to the defencelessness of the interested parties.
Revocation of Inspection rulings
| SIA code: 998041Special revision procedure, via which the Tax Administration can revoke its rulings in favour of the interested party, in three circumstances: 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 ruling. 3. When carrying out the procedure leads to defencelessness of the interested parties.
Procedure for the declaration of subsidiary responsibility
| SIA code: 992009Procedure aimed at the declaration of subsidiary responsibility, under the protection of the terms of articles 41 and 43 of the General Tax Act and other tax regulations that regulate assumptions of responsibility.
Access to the records and files that form part of an action that has concluded on the application date, by a party liable for tax payment which has been a party in the proceedings.
Rectification of erroneous Customs and Excise decisions
| SIA code: 998042Procedure aimed at rectification, at a given time, ex officio or at the request of the interested party, by the body that made the decision, of the material, factual or arithmetic errors detected, provided that the limitation period has not expired.
