When can this application be submitted?

This can be requested at any time, taking the following into account:

The request can be presented after the deadline for payment of tax until the person liable has been notified of the decision to dispose of the seized assets.

Who can apply?

• The person liable for tax;
• The beneficiaries;
• The officially designated agent (form to delegate agent);
• Any person whose legitimate and direct interests may be affected by the administrative decision;
• The subsidiary or jointly responsible person.

Form

• Applications after deadline

Time limit for resolution

• The time limit for resolving the claim is six months from the date of submission of the application.
• If no resolution has been sent at the end of this period, the lack of administrative response should be considered a negative resolution, such that the claim has been rejected.
• If you do not agree with the resolution, you can lodge an administrative lawsuit, on the appropriate form and within the deadline.

Regulation

• Deferment and instalments: art. 65 Ley general tributaria (General Tax Law)
• Time limit for resolution

Where to file it?

• At any BASE-Gestió d’Ingressos office in the Tarragona province.
• At any electronic register, dependencies or offices referred to in article 16 of Law 39/2015, October 1, of the common administrative procedure.
• Telematically through the Electronic BASE.

Related formalities