General Directorate for Taxation Ministerio de Hacienda
General Details
Denomination
General Directorate for Taxation Ministerio de Hacienda
Procedure type
Taxation
Subject
Taxes
Purpose
Service provided by the State Tax Administration Agency through which the General Directorate of Taxes can request a report from the Tax Agency in relation to tax queries that have been raised.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Administration
Place for presentation
Telematic
Phases of the procedure/service
Start: Sending the documents
End: Obtaining acknowledgement of receipt
Forms
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Royal Decree 1065/2007, of July 27,approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. Articles 65 and 67. (BOE 5-September-2007)
Processing regulations
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE December 29, 2009)