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.
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.
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.