When can this application be submitted?

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

By filing the appeal before the deadline for payment, enforced payment will not be initiated, but interest for late payment will still be charged.

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 before 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