Through this electronic office, you can access the Electronic Services offered by the Directorate-General for Taxation. To do so you must have a digital certificate or the electronic DNI. Click on ELECTRONIC SERVICES to access:   

• Procedure for the filing of tax enquiries by virtue of Articles 88 and 89 of Law 58/2003, of 17 December, the General Taxation Act.
• Procedure for granting of tax benefits for toll roads.
• Regime of shipping companies by tonnage.

You can also access the databases of Enquiries (binding and non-binding) resolved by the Directorate-General for Taxation going back to 1997. Access is free and anonymous and requires no electronic identification:  
 

Database of Tax Enquiries

For any information relating to activities developed by the Directorate-General for Taxation, visit the following links:

• Regulation
• Case Law
• Taxes
• Taxation statistics