Written tax inquiries
Binding interpretive criteria of the Community of Madrid in the tax field
Taxpayers may submit queries to the Administration regarding the tax regime, classification or qualification that corresponds to them in each case.
In accordance with article 55.2.a) of Law 22/2009, of December 18, the Autonomous Communities are competent to answer queries provided for in article 88 of the General Tax Law on aspects related to provisions issued by the themselves in the exercise of their competence.
For this reason, the Community of Madrid is competent to answer queries made in relation to its own taxes as well as those relating to state taxes on which it has approved some provision in the exercise of the regulatory powers that correspond to it.