Procedure

Taxation Current Account

General Data

Name

Taxation Current Account

Type of procedure

Tax

Subject

Taxes

Object

Study of fulfilment of the requirements for incorporation in the tax current account system.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online

  • AEAT (Tax Agency) offices.

  • Post offices.

  • Other places established in Article 16 of Law 39/2015 (Ley 39/2015).

Documents

Application in the Appendix established in the regulations.

Procedure/service stages

  • Start. Submission of application

  • Procedure. Proposal, pleas

  • End. Resolution

Resolution deadline

3 months

Resolution body

Tax Agency

Appeals

Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling being appealed, stating that no economic-administrative claim has been lodged against said ruling.

Economic-administrative claim: Application period: One month from the day following notification of the challenged ruling or from the date on which the proceedings or the prior motion for reversal are deemed rejected. It should be addressed to the administrative body that issued the ruling being challenged.

Information concerning electronic procedure

Identification system

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

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

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. Artículos 138 a 143. (BOE 5-septiembre-2007)