Identification:

• Digital certificate

Documentation:

• Name: List of accounts and deposits subject to a situation of presumed abandonment

  Type: Documentación particular del interesado

Forms:Sí (Consultar Formularios para la tramitación)

Notifications:

• Digital Services via the Single Authorised Email Address (DEHú)

Taxes and/or fees: No

Way to start: Interesado

• Silent mode: None

Procedure stage:

• Begin with a declaration from the depository organisation, followed by approval from the delegate of the Treasury and Revenue Service, and conclude with the deposit in the Treasury by the depository organisation.

Time frame for resolution: None

End via: No

Resolving agency:

• Government Property Agency Authority delegated to the Provincial Finance and Taxation Delegate.

Appeal:

• Not subject to administrative appeal. For Agreements dictated before 2 October 2016, an appeal must be lodged via the civil judicial process addressed to the Minister of Finance (Sub-Directorate General for Appeals, Complaints and Matters concerning the Administration of Justice). The term will depend on the nature of the purpose of the claim or the action.

• For agreements approved after 2 October 2016 only a claim before the relevant body of the civil jurisdiction can be filed. The term will be established according to the nature of the purpose of the claim or the action.

For more information, please go to:

• Correo: soportetecnicoresyda@igae.hacienda.gob.es

Basic regulations

• Ley 33/2003, de 30 de noviembre, del Patrimonio de las Administraciones Públicas, BOE nº 264 de 4 de noviembre.

• Resolución de 7 de julio de 2005, de la Dirección General del Patrimonio del Estado, por la que se delegan determinadas competencias en órganos y unidades administrativas del Ministerio de Economía y Hacienda. BOE 169 de 16 de julio.

• Real Decreto 1373/2009, de 28 de agosto, por el que se aprueba el Reglamento General de la Ley 33/2003, de 3 de noviembre, del Patrimonio de las Administraciones Públicas. BOE 226 de 18 de septiembre.

• Orden EHA/3291/2008, de 7 de noviembre, por la que se establece el procedimiento de comunicación por las entidades financieras depositarias de bienes muebles y saldos abandonados. BOE nº 277 de 17 de noviembre.

Regulations governing electronic processing

• Orden HAP/547/2013, de 2 de abril, por la que se crea y se regula el Registro Electrónico del Ministerio de Hacienda y Administraciones Públicas.

Financial institutions must report the list of securities, cash and other movable assets deposited with them and deemed abandoned in accordance with the provisions of Ministerial Order EHA/3291/2008 of 7 November establishing the procedure by which financial institutions report abandoned movable assets and balances.

RESYDA is the electronic procedure through which such reporting should preferably be carried out. To do so, the representative of the financial institution must access the Service via this Electronic Portal using the appropriate recognised electronic certificate: https://sede.administracion.gob.es/PAG_Sede/LaSedePAG/SistemasFirmaAceptados.html

Deadline: Reports must be submitted within the first quarter of each calendar year.

The electronic procedure contains a page for each asset type subject to abandonment: for Cash Deposits and Current Accounts, for Securities Deposits and for Movable Property Deposits. A negative declaration for each type is also available.

Reports containing bulk data must be submitted on the page corresponding to each asset type by importing an XML format file, in accordance with the technical requirements set out.

Once all the data to be reported has been saved or imported, the declaration must be signed.

To sign the data to be submitted, you must have the Autofirma application installed, which can be downloaded from: Portal Firma - Downloads (firmaelectronica.gob.es)

The electronic system allows an acknowledgement of receipt to be downloaded, which can be saved in PDF format.

For any queries regarding this reporting, please contact: sgpatrimonio.secretaria@hacienda.gob.es or resyda@hacienda.gob.es

For technical issues arising from this submission procedure, please email the following address: soportetecnicoresyda@igae.hacienda.gob.es