Counter-allegations

This procedure allows interested parties to present counter-allegations for derivation of responsibility.

When can this application be submitted?

They can be filed within a period of 10 days from the day after reception of the notification.

Who can appeal?

• The person liable for tax.
• The beneficiaries.
• The officially designated agent (form to delegate agent).
• The subsidiary or jointly responsible person.

Form

• Form for counter-allegations

Time limit for resolution

This is an official procedure and the allegations should be resolved:

• If the allegation is denied, in the decision on derivation of responsibility.
• If the allegation is accepted, in an independent resolution which must be notified to the appellant.

Regulation

• Time limit for presentation: 4.10.d byelaw

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