Procedure

Rectification of erroneous Customs and Excise decisions

General Data

Name

Rectification of erroneous Customs and Excise decisions

Type of procedure

Taxpayer

Subject

Taxes

Object

Procedure aimed at rectification, at a given time, ex officio or at the request of the interested party, by the body that made the decision, of the material, factual or arithmetic errors detected, provided that the limitation period has not expired.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Ex officio

Applicant: Administration

Place of presentation

  • Online

  • AEAT (Tax Agency) offices

  • Post offices

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

Documents

Application (at the request of the party)

Procedure/service stages

  • Start: Ex officio or at the request of the party. If the procedure has been instigated ex officio, in conjunction with the initiation agreement, the rectification proposal will be notified so that the interested party may prepare declarations within a period of fifteen days.

  • Procedure: When the procedure is instituted at the request of the interested party, the administration may directly rule as required when other facts, declarations or supporting documents other than those presented by the interested party are not included in the procedure or taken into account in the ruling. Otherwise, the proposed ruling must be notified so that the interested party may make declarations in accordance with his/her rights within a period of fifteen days from the day following the proposal notification date.

  • End: Ruling agreeing the rectification or rejection of the proposal.

Resolution deadline

Six months

Resolution body

Tax Agency

Appeals

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.

Information concerning electronic procedure

Identification system

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

Interactivity level

Level 4: Electronic processing

Normativa

Normativa de tramitación

RESOLUCIÓN de 11 de diciembre de 2001, de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se regula la presentación por vía telemática de recursos de reposición y otras solicitudes de carácter tributario. (BOE 28-diciembre-2001)

Normativa Básica

Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 213 a 216 y 220. (BOE 18-diciembre-2003)

Real Decreto 520/2005, de 13 de mayo, por el que se aprueba el Reglamento general de desarrollo de la Ley 58/2003, de 17 de diciembre, General Tributaria, en materia de revisión en vía administrativa. Artículos 1 a 3 y 13. (BOE 27-mayo-2005)