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State Tax Administration Agency. AEAT
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Result: 642 Online Services
Procedure 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 criminal breaches 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 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.
