Guarantee and payment: Authorisation of a comprehensive guarantee (including reductions and exemption).
Procedure to authorise the constitution of a comprehensive guarantee, including possible reductions or exemption.
National Tax Administration Agency
Start: Presentation of the request
Procedure: Verification of compliance with the requirements for obtaining the corresponding authorisation
End: Ruling from the competent body to concede or deny the requested authorisation
120 calendar days
National Tax Administration Agency.
Reconsideration: Application period: One month. Optional and filed with 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 decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It shall be addressed to the administrative body that made the appealable decision.
Electronic ID, Electronic certificate, PIN number
Level 4: Electronic processing