BINDING written tax ruling request to the DGT (LGT arts. 88-89)
BINDING written tax ruling request to the DGT (LGT arts. 88-89) is filed with Dirección General de Tributos - Sede electrónica (Ministerio de Hacienda). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. What we charge you: €479. Official tasa (government fee): No tasa (official fee).
We draft the written tax ruling request addressed to the Dirección General de Tributos (DGT, the Ministry of Finance's tax policy directorate), whose answer is BINDING on the AEAT (Spanish Tax Agency) (art. 89 LGT). It is used to settle doubts about IVA (VAT), IRPF (personal income tax), IS (corporate income tax), ITP/AJD, IIBB, information returns (Modelo 720), related-party transactions and special regimes before you file your self-assessment. Answer within 6 months (LGT art. 88.6); filing it does not interrupt your tax deadlines (LGT art. 89.3).
Practical guide: Appealing to Hacienda: TEAR/TEAC, rectification and binding rulings. Requirements, deadlines and the steps, explained.
- What we charge you
- €479
- Managora's fee
- €479.00 (21% VAT incl.)
- Tasa (official government fee)
- No tasa (official fee).
- Processing time
- Answer within 6 months (LGT art. 88.6). Filing it does not interrupt your tax deadlines (LGT art. 89.3).
- What you receive
- Application
Cost breakdown: Our fee €479.00 (21% VAT incl.). No tasa: a binding ruling request to the DGT is free of charge..
BINDING written tax ruling request to the DGT (LGT arts. 88-89): how is it filed?
- 1Answer the questions (about 10 minutes).
- 2Payment of €479.00 (21% VAT incl.).
- 3We hand you the ruling request ready for the online portal of the Dirección General de Tributos (Ministry of Finance).
Which documents do you need?
- •DNI/NIF/CIF.
- •Relevant contractual documents.
- •Related returns already filed (if any).
Legal basis and things to bear in mind
- Legal framework: LGT arts. 88-89.
- It cannot be used for the tariff classification or the origin of goods (LGT art. 88.8): that is what Binding Tariff Information (IAV) and Binding Origin Information (IVO) from Customs are for.
- The answer is binding on the AEAT (but not on the taxpayer).
- File it BEFORE the self-assessment deadline runs out.
- Natural connections: revision_oficio_aeat, recurso_reposicion_administrativo, reclamacion_economico_administrativa.
BINDING written tax ruling request to the DGT (LGT arts. 88-89): frequently asked questions
BINDING written tax ruling request to the DGT (LGT arts. 88-89): how much does it cost?
We charge you €479: our fee plus, where applicable, the fixed official tasa we advance. Our fee €479.00 (21% VAT incl.). No tasa: a binding ruling request to the DGT is free of charge.. Managora's fee is €479.00, 21% VAT included (€395.87 net + €83.13 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: No tasa (official fee)..
BINDING written tax ruling request to the DGT (LGT arts. 88-89): how long does it take?
Answer within 6 months (LGT art. 88.6). Filing it does not interrupt your tax deadlines (LGT art. 89.3).
BINDING written tax ruling request to the DGT (LGT arts. 88-89): which documents do I need?
You need to have to hand: DNI/NIF/CIF., Relevant contractual documents., Related returns already filed (if any).. You do not upload them here: we collect the details through the guided chat.
Who files the procedure?
Managora files it in your name with Dirección General de Tributos - Sede electrónica (Ministerio de Hacienda). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.
Can it be done online?
Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.
Related procedures
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (De-registration as self-employed)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Dirección General de Tributos - Sede electrónica (Ministerio de Hacienda) ↗.
Managora Gestion SL (company number B88823893) is a private company. We are not Dirección General de Tributos - Sede electrónica (Ministerio de Hacienda), we are not affiliated with, authorised or endorsed by any public authority, and this website is not an official government portal. What you pay on this page is our fee for preparing, signing and filing the procedure on your behalf: it is separate from the official tasa, which where applicable belongs to the authority and is shown to you separately. You can carry out this procedure yourself, directly with Dirección General de Tributos - Sede electrónica (Ministerio de Hacienda).
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