Ley 58/2003, de 17 de diciembre, General Tributaria. | BOE-A-2003-23186 — Spain law | Esheria

Ley 58/2003, de 17 de diciembre, General Tributaria.

This article sets the general principles and rules of Spain’s tax system and says the law applies to all tax administrations, subject to listed special regime laws and mutual-assistance rules.

Jurisdiction
Spain
Instrument
Act or statute
Citation
BOE-A-2003-23186
Version
Undated source snapshot
Language
es
Updated
Official source
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VAT VAT registration accessory tax obligations account information reporting accounting accounting write-off actas address reporting administración tributaria administrative and judicial challenge administrative appeals administrative audit administrative claims administrative collaboration administrative communication administrative deadlines administrative enforcement administrative execution administrative hearing administrative inspection administrative interpretation administrative notification administrative penalties administrative procedure +416 more

Statute overview

About this statute

Tax procedures end when a resolution, withdrawal, waiver, supervening impossibility, lapse, compliance with the required obligation, or another tax-law cause occurs. Regula qué es una liquidación tributaria, quién la calcula y cuándo puede ser provisional o definitiva. Tax assessments must be notified to taxpayers, and the notice must identify the taxpayer, the basis for the tax debt, available remedies, payment details, and whether the assessment is provisional or final. The tax administration must expressly decide on issues raised in tax application procedures, notify that decision, and give brief reasons for certain acts. Regula el plazo máximo para notificar resoluciones en procedimientos tributarios y los efectos de no resolver a tiempo.

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