Procedure

Access to files and records and obtaining copies of concluded contracting and wealth liability proceedings.

General Data

Name

Access to files and records and obtaining copies of concluded contracting and wealth liability proceedings.

Type of procedure

Contracting and economic management of the local office

Subject

Contracting and wealth liability

Object

Access to the registers and dossiers that comprise a file concluded at the time of the application, by a party liable for the tax payment that has been a party in the proceeding.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Place of presentation

  • Online

  • Other places authorised under article 16.4 of Law 39/2015 (Ley 39/2015).

Documents

Access request.

Procedure/service stages

  • Start: Filing of the access request.

  • Procedure. By the authority that processed the file.

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

  • Implementation: If the documents comprising the file are stored on electronic, computer or telematic media, the interested party shall be granted access through these media. Access includes the right to obtain a copy. Access will not be permitted for documents that affect the interests of third parties or breach people's privacy, or for which the regulations are still in effect.

Resolution deadline

3 months

Resolution body

Tax Agency

Appeals

Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling to be appealed against.

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 1098/2001, de 12 de octubre, por el que se aprueba el Reglamento general de la Ley de Contratos de las Administraciones Públicas. (BOE 26-octubre-2001)

Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas