Administrative Procedures: Ministerio de Hacienda y Administraciones Públicas

Administrative Procedures

General Information

Name: Application for payment of Local Authority taxes for properties leased by the Ministry of the Economy and Finance.
Type of procedure/service: Other
Subject: Real Estate
Object: Application for payment of Local Authority taxes, paid previously by owners, to which properties leased by the Ministry of the Economy and Finance are liable when, in accordance with the contract made or current legislation, it is lawful to charge for them.
Responsible body: Under-Secretariat of Finance and Public Administrations

General information on the procedure/service

Basic Regulations

Urban Rent Law 29/1994, of 24 November. Official State Gazette of 25/11/1994, Official State Gazette No 282.
General Tax Law 58/2003, of 17 December. Official State Gazette of 18/12/2003. Official State Gazette No 302.
Royal Legislative Decree 2/2004, of 5 March, adopting the recast text of the Local Treasuries Regulatory Law. Official State Gazette of 9/3/2004.Official State Gazette No 59.
Law, 30/1992, of 26 November, on the Legal Regime and Common Administrative Procedure. Official State Gazette of 27.11.92, Official State Gazette No 285.
National Budget Law 47/2003, of 26 November. Official State Gazette of 27/11/2003. Official State Gazette No 284.

Manner of initiation

Interesado

Effects of no response

Interesado: Positive

Applicant

Interesado: Citizen and Business

Place of submission

In person, at any of the public registries of Art. 38 of the Law on the Legal Regime and Common Administrative Procedure. In particular, at the Registry of the Ministry of the Economy and Finance (Pº Castellana, nº 162, 28071, Madrid).

Documents

Invoice and receipt accrediting actual prior payment of local taxes.

Stages of procedure

Forwarding of the required documentation.

Forms

Link to forms

Deadline for resolution

3 Month(s)

Competent bodies

Subsecretariat, Assistant Director-General of Coordination and Territorial Services and Assistant Director-General of Financial Administration and Real Estate (by delegation according to amount)

End of procedure

Recursos

Prior claim through the civil court process, in the terms specified in articles 122 of the Law on the Legal Regime and Common Administrative Procedure. The Body competent to resolve will be the Ministry of the Department. The time limit for resolution and notification will be three months.

Affected by Services Directive 2006/123/EEC: