Access and obtain a copy of tax file documents.
Access and obtain a copy of tax file documents.
The taxpayer who is a party to a tax action or procedure may obtain a copy of the documents in the file at his own expense, unless they affect the interests of third parties or the privacy of other people or are provided for by current regulations. Copies will be provided during the hearing or, in the absence of this, in the case of allegations after the proposal for a resolution. The taxpayer may obtain at his own expense, upon request, a copy of the documents contained in the file, under the terms established in Article 99 of Law 58/2003, of 17 December, General Taxation, during the disclosure of the file, when access is made to archives and administrative records of closed files or at any time in the enforcement procedure. Extracts from the receipts or documents may be made or other methods may be used to maintain the confidentiality of data that do not affect the taxpayer.
General information
- Regional ministry
- Consejeria De Economia, Hacienda, Financiacion Autonomica Y Fondos Europeos
- Governing board
- Direccion De La Agencia Cantabra De Administracion Tributaria - Acat (DIR3: A06004075)
- Classification
- Tributary
- Subject(s)
- Relations of the citizen, company or public employee with the Administration
- Taxes and other taxes
- Starting way
- Interested
- Target
- Citizens
- Legal entities, self-employed persons and registered professionals
- Administration and public employees
- Subject to fees
- Yes
- Fees
- Languages in which the procedure can be completed
- Spanish
- Allow power of attorney
- Yes
- Links to web pages with specific information
- Type
- Virtual Office.
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Fee for copying or reproduction of administrative files. Its amount depends on the number of copies. |
Requirements
Request for a copy or access and payment of a fee for administrative services in case of requesting a copy in paper format (see Law on Fiscal and Administrative Measures corresponding to the current year).
Deadlines and submission
- Deadline for submission
The one that corresponds according to the regulations governing each tax.
- Submission deadline start date
- 05/05/2021
- Submission deadline end date
- -
- Periodicity
- Continuous
- Means of submission
- Online and in person
-
- Online submission
- At the General Electronic Registry
- Art. 14. 2 of the Law 39/2015, of 1 October, of the Common Administrative Procedure of the Public Administrations, establishes the obligatory nature of the electronic management for certain subjects as, for example, a) The juridical persons, b) Entities without legal personality, c) Those who carry out a professional activity for which compulsory membership is required, for the procedures and actions they carry out with the Public Administrations in the exercise of said professional activity. In any case, within this group, notaries and property and mercantile registrars shall be included. d) Those who represent an interested party who is obliged to relate electronically with the Administration, e) The employees of the Public Administrations for the procedures and actions that they carry out with them due to their condition of public employee, in the form in which it is determined by regulation by each Administration.
- Place(s) for in-person submission
In any of the places established in Article 134 of Law 5/2018, of 22 November, on the Legal Regime of the Government, the Administration and the Institutional Public Sector of the Autonomous Community of Cantabria.
Required documentation
- It is not necessary to provide documentation
Processing and resolution
- Instructor board
- The competent body for the processing of the file
- Attributive rule
Law 58/2003, of 17 December, General Taxation, art. 99 and Royal Decree 1065/2007, article 95
- Reports or opinions
- No reports or opinions are required
- Resolution entity
- The competent body for the processing of the file.
- Attributive rule
- Law 58/2003, of 17 December, General Taxation, art. 99.
- Royal Decree 1065/2007, of 27 July, approving the General Regulations on tax management and inspection actions and procedures and on the development of common rules on tax application procedures.
- Maximum deadline for decision
- According to applicable regulations
- Average deadline for decision
- According to applicable regulations
- Effects of the administrative silence or inactivity of the Administration
- Initiation by request:
- Negative
- Does it put an end to the administrative procedure?
- No
Appeals
- Type
Optional appeal for reversal prior to the economic-administrative claim.
- Board
The administrative body that has issued the administrative act that resolves the procedure.
- Deadline
- 1 month.
Regulations
- Regulation applied
-
- Law 58/2003, of 17 December, General Taxation.
-
- Royal Decree 1065/2007, of 27 July, approving the General Regulations on tax management and inspection procedures and the development of common rules on the procedures for the application of taxes.
Do you need help?
The 012 General Telephone Information Service will be available 24 hours a day, every day of the year, according to the following timetable:
- Personal telephone attention by means of information agents, from 9:00 to 21:00 hours from Monday to Friday, excluding public holidays.
Mechanised attention, via voicemail, during other hours and on public holidays. - Incoming calls to the mailbox will be recorded and then, from the General Information Telephone 012, a response call will be made to the citizen to resolve his or her request for information.
- For telephone calls from outside the Autonomous Community of Cantabria you can dial 942 395 563 (from abroad +34 942 395 563); if you are calling from Cantabria, you can dial 942 395 562.
- This service is only available in Spanish.