Application for correction of factual or calculation errors

If an administrative act incurs a material, factual or arithmetical error, you can request its rectification.

When can this application be submitted?

An application can be submitted at any time before the error proscribes, four years from when it was made.

Who can appeal?

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

Form

• Application form

Time limit for resolution

• The time limit for resolving the claim is six months from the date of submission.
• 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 appropriate administrative lawsuit, within the deadline.

Regulation

• Ley general tributaria (General Tax Law)
  • Time limit for presentation: art. 220.1
  • Proscribed legal deadline: art. 67
  • Time limit for resolution: art. 220.2

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