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Practical Income Manual 2022.

Procedure processing

The procedure will be governed by the provisions of articles 120.3 of Law 58/2003, of December 17, General Tax, and 126 to 128 of the General Regulation of the actions and procedures of tax management and inspection and development of the rules. common procedures for applying taxes, approved by Royal Decree 1065/2007, of July 27.

The circumstances that determine the basis for the rectification shall be verified during the application procedure.

For these purposes, the Administration may examine the documentation presented and compare it with the data and background information in its possession. You may also make requests to the obligor himself in relation to the rectification of his self-assessment, including those that refer to the documentary justification of financial operations that have an impact on the requested rectification. Likewise, it may make requests to third parties to provide the information that they are obliged to provide in general or to ratify it by presenting the corresponding supporting documents. Reports considered necessary may also be requested.

Once the actions are completed, the interested party will be notified of the proposed resolution so that, within a period of 15 days from the day following the notification of the proposal, they can allege what is appropriate to their rights, unless the rectification agreed upon coincides with that requested by the interested party, in which case the resolution will be notified without further processing.