Rectification of tax management self-assessments.
Rectification of tax management self-assessments.
When a taxpayer considers that a self-assessment has harmed his legitimate interests in any way, he may request the rectification of said self-assessment.
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)
- Taxes and other taxes
- Starting way
- Interested
- Target
- Citizens
- Legal entities, self-employed persons and registered professionals
- Subject to fees
- No
- Languages in which the procedure can be completed
- Spanish
- Allow power of attorney
- Yes
- Links to web pages with specific information
- Type
No links are included
Requirements
The procedure will be initiated at the request of a party, by submitting a request addressed to the competent body.
The request may only be made once the corresponding self-assessment has been submitted and before the Tax Administration has made the final assessment or, failing that, before the Tax Administration's right to determine the tax debt by means of a settlement or the right to request the corresponding refund has expired.
Deadlines and submission
- Deadline for submission
Once the corresponding self-assessment has been submitted and before the Tax Administration has made the final assessment or, failing that, before the Tax Administration's right to determine the tax debt by means of a settlement or the right to request the corresponding refund has expired.
- Submission deadline start date
- 11/06/2021
- 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 that corresponds by reason of the matter.
- Attributive rule
Law 58/2003, of 17 December, Royal Decree 1065/2007, of 27 July and Royal Decree 939/2005, of 29 July.
- Reports or opinions
-
- Report issued by the Regional Cadastre Management. (elaboration deadline: 7-10 days.).
- Resolution entity
- The competent body that corresponds by reason of the matter.
- Attributive rule
Law 58/2003, of 17 December, Royal Decree 10065/2007, of 27 July and Royal Decree 939/2005, of 29 July.
- Maximum deadline for decision
- 6 Months
- Average deadline for decision
- 6 Months
- 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
Appeal for reversal or economic-administrative claim.
- Board
In the case of an appeal for reconsideration, the appeal will be resolved by the same body that issued the contested decision. In the case of an economic-administrative claim, it will be resolved by the TEARC or the Economic-Administrative Board in the case of public law revenues of the Government of Cantabria and its Institutional Administration, or in the case of debts corresponding to taxes and other economic resources of EELL whose management and collection has been delegated to the CA of Ca
- Deadline
- 1 month.
Regulations
- Regulation applied
-
- Law 58/2003, of 17 December, General Taxation.
-
- Royal Decree 939/2005, of 29 July, approving the General Collection Regulations.
-
- 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.