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.
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.
- 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.
|Personalised Payment Account||Sí||Doc||Sí|
|Direct debiting of taxes||Sí||Doc||Sí|
|Direct debit certificate of payment (CRD)||Sí||Sí|
|Payment of taxes and other revenue||Sí||Sí|
|Fraccionament o ajornament del pagament d'un deute en executiva||Sí||Sí|