SIA CODE: 991962
Written tax enquiries
Answering of enquiries submitted by taxpayers liable to the tax regime, classification or rating that may correspond to them in each case.
Body responsible: Directorate-General for Taxation
Recipient:
-
Citizen
-
Business
Submission:
-
Any of the Registries and Offices referred to in Article 16 of Law 39/2015
Remember
Before submitting a tax query, we suggest that you first search the following information resources provided by the Ministry of Finance, as your tax query may already be resolved.
- Database of tax queries (D.G. for Taxation)
- Databases of doctrine and criteria (Economic-Administrative Courts)
- Virtual assistance tools (AEAT)
- Base de datos INFORMA (AEAT)
Read these instructions carefully and follow them step by step before clicking on "GO TO PROCEDURE":
- Download the ModeloCT specific complementary data form (PDF, approx. 872 KB)
- Complete the form, following the instructions included displayed on it. Acrobat Reader 9.1 or higher or compatible required.
- The form must be submitted in accordance with the provisions of Article 16.4.a) of the aforementioned Law 39/2015.
- Access to this service is done using a secure communication channel, and as a prerequisite for signing the application you must use any electronic certificate recognised by the @Firma platform.
- Specific instructions to complete the form for submitting general purpose documents for tax consultations (PDF, approximately 325 KB).
- Complete the form for the submission of general purpose documents ( “GO TO PROCEDURE” button) attaching the specific ModeloCT (previously completed and saved) along with the other files and additional documentation you wish to submit.
If, at any time subsequent to the submission of the tax consultation, the interested party, on their own initiative or as part of a correction, wishes to provide complementary documentation omitted from the submission of said form, they may do so electronically (only in the form for those subjects referred to in Article 14.2 of Law 39/2015) using the generic form of this Ministry.
Provided that the complementary submission of electronic documents is made separately from the main form, the interested party must mention the individual registration number or code assigned at the start of the tax consultation procedure or any other information or data that allows for the unequivocal identification of the initial form that initiates the administrative response file for said tax consultation.
For any type of technical or content request relating to the site: gestion.sede@hacienda.gob.es
Help with the procedure
Forms for the procedure
- Procedure for the filing of tax enquiries by virtue of articles 88 and 89 of Act 58/2003, of 17 December, the General Fiscal Act. Online processing.
- Procedure for the filing of tax enquiries by virtue of articles 88 and 89 of Act 58/2003, of 17 December, the General Fiscal Act. Template of supplementary data to be attached to REC
Identification:
-
Electronic DNI
-
Digital certificate
Documentation:
-
Nombre: Escritura de apoderamiento o poder de representación
Tipo: Común
Emisor: Estatal
Obligatorio: Sí
Intermediado: Sí
-
Nombre: Enquiries should be made by taxpayers or, as the case may be, by liable parties by means of written communication addressed to the body responsible for answering, duly documented with regard to the tax regime, classification or rating which in.. ...
Tipo: Documentación particular del interesado
Obligatorio: No
Intermediado: No
Forms:Sí (Ver descarga de impresos)
Notifications:
-
Postal
-
Electronic notification by means of Enabled E-mail Address
Taxes and/or fees: No
Way to start: Interesado
-
Silent mode: None
Procedure stage:
-
Once the enquiry is received at the relevant body for answering, it is examined to see if it meets the legally established requirements for its processing as such, in which case the answer is duly prepared.
Time frame for resolution: 6 Month(s)
End via: No
Resolving agency:
-
Directorate General of Taxation.
Appeal:
-
The answer to tax enquiries in writing shall be of an informative nature and the party liable for the tax may not lodge any appeal against such an answer. He/she may do so against the administrative act or acts that may be issued subsequently. . .
Basic provisions
-
Artículos 88 y 89 de la Ley 58/2003, de 17 de diciembre, General Tributaria