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Result: 533 Online Services
Procedure to recognise the right to a reimbursement on the Value Added Tax in the context of diplomatic and consular relations, and the international bodies recognised by Spain.
Collection procedure with respect to heirs.
| SIA code: 992006Procedure aimed at continuing the collection procedure with the heirs or, where applicable, the legatees, in the event of the individual's death; with the partners, participants or co-owners, on confirming the cancellation of the legal status of the company or organisation and with the recipients of the goods and rights in the case of dissolution or liquidation of a foundation.
Refund of undue payments.
| SIA code: 998013Special review procedure for recognition of the right to refund in any of the following circumstances: In the event of duplicity of payment tax debts or sanctions. When the amount paid is higher than the amount payable according to an administrative decision or a self-assessment. When amounts corresponding to payment of tax debts or sanctions after the deadlines for their prescription. When established by tax laws.
Motion for reversal against Customs and Excise decisions
| SIA code: 998014Tax administration decisions susceptible to economic-administrative claims may be subject firstly to an optional motion for reversal. The body that made the appealed decision will be the competent body for acknowledging and ruling on the appeal. If the interested party files a motion for reversal, it may not file an economic-administrative claim until a ruling has been expressly given on the appeal or until it can be considered as dismissed due to administrative silence.
Motion for reversal of Tax Management decisions.
| SIA code: 998015Local office decisions related to economic-administrative claims can be subject to optional prior motion for reversal. The authority that handed down the decision will be competent to deal with and resolve the appeal against said decision. If the interested party lodges a motion for reversal, they cannot file an economic-administrative claim until the appeal has been expressly resolved or until it can be considered dismissed due to administrative silence.
