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.

Formulation of written tax queries

Who can make tax inquiries?

All taxpayer You can make queries to the Tax Administration regarding the tax regime, classification or qualification that corresponds to you in each case.

Likewise, professional associations, official chambers, employers' organizations, trade unions, consumer associations, associations or foundations that represent the interests of people with disabilities, business associations and professional organizations, as well as federations that group bodies or aforementioned entities, when they refer to issues that affect the generality of their members or associates.

How to present them?

will be formulated by writing addressed to the Directorate General of Taxes of the Ministry of Economy, Finance and Employment, as the competent body to resolve them within the Community of Madrid.

They may be submitted using electronic media, which will be mandatory for taxpayers who are obliged to relate to the Administration by such means.

Below is the link to the information on the procedure, as well as the consultation form, which can be processed electronically.

When to present them?

must be formulated before the end of the term established for the exercise of rights, the presentation of declarations or self-assessments or the fulfillment of other tax obligations.

The answers to the queries formulated in the previous term that raise questions related to the object or processing of a procedure, appeal or claim initiated previously will not have binding effects for the Tax Administration.

Minimum query content

All tax inquiries must contain, at a minimum:

Name and surnames or business name or full name, tax identification number of the taxpayer and, where appropriate, of the representative. In the case of acting through a representative, the supporting documentation of the representation must be provided.
express statement whether at the time of submitting the brief processing or not a procedure, resource or economic-administrative claim related to the corresponding tax regime, classification or qualification raised in the query, unless this is formulated by the entities referred to in article 88.3 of Law 58/2003, of December 17, General Tax.
Object of the query.
In relation to the question raised in the consultation, the background and circumstances of the case.
Place, date and signature or accreditation of the authenticity of your will expressed by any legally valid means.

Access here to obtain the query form and, where appropriate, process it electronically.

Answer and effects of the answer to written tax queries

Answer to tax queries

Written tax queries will also be answered in writing within a period of six months from their presentation.

Failure to reply within that period will not imply acceptance of the criteria expressed in the consultation document.

Effects of the reply

As long as the query had been formulated within the corresponding period and the circumstances, background and other data collected in the query letter had not been altered, the answer to the written tax queries will have binding effects for the bodies and entities of the Tax Administration. responsible for the application of taxes in their relationship with the consultant as long as the legislation or jurisprudence applicable to the case is not modified.

In addition, such bodies and entities of the Tax Administration must apply the criteria contained in the written tax queries to any obligor, provided that there is identity between the facts and circumstances of said obligor and those included in the answer to the query.

Competition of the Community of Madrid

The Community of Madrid is competent to answer queries formulated in relation to its own taxes as well as with respect to assigned state taxes over which it has regulatory competence (Individual Income Tax, Wealth Tax, Inheritance Tax and Donations, Tax on Property Transfers and Documented Legal Acts, Taxes on Gambling and Special Tax on Certain Means of Transport).

In relation to the assigned state taxes, it is only competent to answer queries related to the regulatory provisions approved by the Community of Madrid.

Application regulations

Articles 88 and 89 of Law 58/2003, of December 17, General Tax Law.
Articles 65 to 68 of the General Regulation of the actions and procedures of management and tax inspection and development of the common rules of the procedures of application of taxes, approved by Royal Decree 1065/2007, of July 27.
Article 55.2 a) of Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of common regime and Cities with Statute of Autonomy and modifies certain tax regulations.

Answered tax queries in relation to assigned state taxes

Income Tax for Individuals

Inheritance and Gift Tax

Transfer tax and stamp duty

Tributes on the Game

taxpayer attention

Taxes