Detail of Electronic Procedures

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Description
The use of opt required prior to the via economico-administrativa is the instrument whereby citizens (physical and legal persons) can bring decisions of the ministry of energy, tourism and Digital Agenda in terms of taxes (taxes, fees or special contributions), allowing to revise the act or resolution by the same administrative organ which passed, provided that ends the via administrative. This resource is available since it can be waived his interposicion and go directly to the courts Economico-Administrativos.
Access Mode
Digital Certificate Cl@ve
Management Centre
Under Secretariat for Industry, Trade and Tourism - E05034701
Directorate General
General Secretary Tecnica
Management unit
S.G. resources, Claims and Relations with the administration of justice
Topic
Appeals and Claims

Regulatory

Article 222, 223 and 224 of law 58 / 2003, of 17 December, Tax General.

Royal Decree 520 / 2005 of 13 May (BOE27-05-2005), approving the Regulations of development of the law 58 / 2003, of December 17, General tax, in terms of revision in via administrative.

Access procedure

Digital Certificate

Presentation Of Claims

Presentation of the económico-administrativo recursosprevios

Actions in existing Claims

Formal correction of.

Application to change representative or data relating to effects of notification

Presentation of allegations.

Consultation of files

Cl@ve

Submission of applications

Presentation of the económico-administrativo recursosprevios

Proceedings in existing resources

Formal correction of

Application to change representative or data relating to effects of notification

Presentation of allegations

Consultation of files

Additional information

Information about the processing [PDF] [100,07 KBPS]

Information form

Management Information System Procedures

S.I.A. Code: 220333
Prior to remedy economico-administrativo.

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