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

Who may submit a query? Taxpayers may ask the Tax Administration about the tax regime, classification or qualification applicable to them (Article 88.1 of Law 58/2003, the General Tax Law). The professional bodies and organisations listed in Article 88.3 may also ask about issues affecting their members or associates generally.

Which authority should receive it? Submit the written query to the body competent to answer it. For matters within State competence, that body is the Directorate General for Taxes (DGT). For taxes within the competence of another administration, address the query to its competent body (Article 88.5 of the General Tax Law and Article 65 of Royal Decree 1065/2007).

What must it include? At a minimum: the taxpayer’s name or company name and tax identification number; the representative’s details and evidence of authority, if applicable; a statement on whether a related administrative procedure, appeal or economic-administrative claim is already under way; the subject of the query; a clear, sufficiently detailed account of the relevant facts and circumstances; and the place, date and signature or other valid proof of consent (Article 66.1 of Royal Decree 1065/2007). Supporting documents may be attached. Queries about a permanent establishment or cross-border transaction must expressly identify this and include the additional information required by Article 66.2.

When must it be filed? Before the deadline for exercising the relevant right, filing the return or self-assessment, or meeting the tax obligation. The law does not require filing before the taxable event itself. If information is missing, the authority may allow ten days to correct the defect; failure to do so results in withdrawal and archiving. A query filed after the relevant deadline is inadmissible (Articles 88.2 and 88.4 of the General Tax Law; Article 66.6–7 of Royal Decree 1065/2007).

How long does an answer take? The competent authority must answer in writing within six months of submission if the statutory requirements are met. No answer within that period does not mean that the proposed interpretation has been accepted (Article 88.6 of the General Tax Law). The response may arrive sooner, but the statutory period is six months; the former estimate of two to four months should not be relied on.

Official sources: Spanish General Tax Law (Law 58/2003), Articles 88–89: https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186. Royal Decree 1065/2007, Articles 65–67: https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984.