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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 AEAT - Sede Electrónica (DGT consulta tributaria). 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. Estimated total cost: €29 to €29. 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 in 6 months; it does not suspend any deadlines.

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Estimated total cost
€29 to €29
Managora's fee
€35.09 (21% VAT incl.)
Tasa (official government fee)
No tasa (official fee). (suplido: paid to the authority on your behalf, no VAT)
Processing time
Answer within 6 months (LGT art. 88.5). It does not suspend any deadlines.
Where it is filed
AEAT - Sede Electrónica (DGT consulta tributaria) ↗
What you receive
Application

Cost breakdown: Our fee 29 euros. 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?

  1. 1Answer the questions (about 10 minutes).
  2. 2Payment of 29 €.
  3. 3We hand you the ruling request ready for the AEAT (DGT) online portal.

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.
  • 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?

The estimated total cost (our fee + official tasas and taxes) is €29 to €29: Our fee 29 euros. No tasa: a binding ruling request to the DGT is free of charge.. Managora's fee is €35.09, 21% VAT included (€29.00 net + €6.09 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. 88.5). It does not suspend any deadlines.

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 AEAT - Sede Electrónica (DGT consulta tributaria). 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

Based on the legislation in force and on the official site of the competent authority: AEAT - Sede Electrónica (DGT consulta tributaria) ↗.

Shall we get started with «BINDING written tax ruling request to the DGT (LGT arts. 88-89)»?

We file it for you, from start to finish.

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