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Who can submit a query and to whom? What requirements must it contain? When should one apply? How long does the Administration take to resolve?

Clarify your doubts by consulting your particular case

All taxpayers can submit queries and other tax obligations that may be interested in the regime, classification or rating of a possible taxable event. Consultations must be submitted to the General Directorate of Taxes, who is responsible for its resolution.

Consultations are made in letter form (see model written in paragraph 11.9) in which, in relation to the question, should be expressed clearly and to the necessary extent, as well as the personal data of the taxpayer, the following aspects:

a) Background and circumstances.

b) Doubts arising from applicable tax legislation.

c) Other data elements that may contribute to the formation of judgment by the tax authorities.

In practice, it may be advisable that the consultant formulates its opinion on the matter, in which case what is asked of the administration is to "confirm the view expressed or otherwise, issue the appropriate in relation to the query raised".

For the query to produce effects (see next section); it must be done before the chargeable event or within the deadline of the declaration.

In any case, it depends on the existence of prior identical or similar answers, the volume of pending consultations etc. In practice, except in the case of a previously resolved issue, the General Directorate can take up to between two and four months to answer the query. A term which we believe is unduly prolonged, taking into account the objective pursued by the query.