Procedure

Requests for tax information in relation to customs duty.

General Data

Name

Requests for tax information in relation to customs duty.

Type of procedure

Taxpayer

Subject

Customs and Excise

Object

The tax administration will provide information on the administrative criteria for applying the tax regulations in relation to customs.
This information, as well as being provided in a matter of regular procedure (for example, through the INFORMA Programme), must also be provided in response to requests by the taxpayer for tax information.
In responding to requests for tax information, the Administration will notify the taxpayer of the administrative criteria for applying the tax regulations. This response cannot be appealed against.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Place of presentation

  • Online

  • AEAT offices

Documents

Request

Procedure/service stages

  • Start: Request for tax information, presented by the party liable for the tax payment.

  • Procedure: Procedures to correct deficiencies will be followed, where applicable.

  • Finalisation: Response by the AEAT. A failure to reply to requests for information within the established periods shall not imply acceptance of the criteria expressed in the request.

Resolution deadline

3 Month/s

Resolution body

Tax Agency

Information concerning electronic procedure

Identification system

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

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 34, 85 y 87. (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. Articulo 62 y siguientes. (BOE 5-septiembre-2007)