Access to files and records and obtaining copies of concluded Customs and Excise actions.

General Data


Access to files and records and obtaining copies of concluded Customs and Excise actions.

Type of procedure





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.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online

  • AEAT offices

  • Post offices

  • Other places established in Article 16 of Law 39/2015


Access request.

Procedure/service stages

  • Initial step: Submission of access request.

  • Procedure: By the body that processed the file.

  • End: Ruling of the body that processed the file.

  • Execution: If the documents that comprise the file are stored on electronic, computerised or telematic media, access will be granted to the interested party through these media. Access will include the right to obtain a copy. Access shall not be extended to documents that affect the interests of third parties or the privacy of persons or as established in the prevailing legislation.

Resolution deadline

One month(s)

Resolution body

Tax Agency


Reconsideration: Application period: One month. Optional, to the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim: Application period: One month from the day following the notification of the contested action or following the date on which the proceedings or prior motion for reversal are deemed to be dismissed. It shall be addressed to the administrative body that declared the appealable decision.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing


Normativa Básica

Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 99.5. (BOE 18-diciembre-2003)

Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículo 94. (BOE 5-septiembre-2007)