Processing of the procedure

The procedure will be governed by the provisions of articles 120.3 of Law 58/2003, of December 17, General Tax Law, and 126 to 128 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of 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 submitted and compare it with the data and background information in its possession. It may also make requests to the taxpayer himself in relation to the rectification of his self-assessment, including those referring 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 supply in general or to ratify it by presenting the corresponding supporting documents. Any reports deemed necessary may also be requested.

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