Request for information on special and environmental taxes
General Details
Denomination
Request for information on special and environmental taxes
Procedure type
Customs
Subject
Customs
Purpose
Procedure for taxpayers to submit in writing, through the electronic headquarters of the Tax Agency, requests for information relating to special and environmental taxes.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company - Administration - Citizen
Place for presentation
The Tax Agency's E-Office
Phases of the procedure/service
Start: presentation of the consultation.
End: response to the query from the Tax Agency.
Procedure: Written tax queries must be submitted before the end of the deadline established for exercising rights, filing tax returns or self-assessments or complying with other tax obligations, and those that do not meet this requirement will be archived.
Forms
Request for information (Electronic processing.)
Resolution deadline
3 months
Resolution body
State Tax Administration Agency
Resources
The submission of appeals is not appropriate
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Artículo 88 de la Ley 58/2003, de 17 de diciembre,
General Tributaria (BOE 18-diciembre-2023)
-
Artículo 64 del 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 (BOE 5-septiembre-2007),