What it is

It is the right of taxpayers to be reimbursed by the Tax Administration for the cost of the guarantees provided to suspend the execution of a decision or to defer or pay the debt in instalments, when said decision or debt is declared inadmissible by a final administrative ruling or decision.

The payment of tax debts by means of the delivery of Spanish Historical Heritage assets may be accepted, in the voluntary or enforced payment period, by providing an appraisal of the assets offered and a report from the Ministry of Culture or other competent body on the interest of accepting this form of payment, although this report is not binding for the Tax Administration, which may assess the appropriateness of accepting it.

Taxpayers have the right to request certification and a copy of the returns filed, as well as the right to obtain a stamped copy of the documents filed with the Administration.

If the documents comprising the file are stored on electronic, computer or telematic media, access shall be granted 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.

Late filing of returns or self-assessments will give rise to the payment of the corresponding penalty.