‘Verify’ Procedure

 

• The system will be launched at the end of the 2013 Income Tax campaign and will be accessible through the Agency's website using the 'PIN24H' or electronic certificate.
• By checking the status of their refund, taxpayers who meet the requirements of the system will be able to anticipate the verification procedure and expedite their refunds.
• Taxpayers who duplicate an expense or forget to include some minor information will no longer have to wait for the notification of the settlement to arrive at their home address.
• 'Verifica' will be provided exclusively through the website and for requested returns that are reduced as a result of the Agency's checks.

 

July 17, 2014.- The Tax Agency has launched a new rapid verification procedure for personal income tax returns with a result to be refunded. The new system, called 'Verifica', will be implemented at the end of the 2013 Income Tax campaign. It can be accessed exclusively through the Agency's website ( sede.agenciatributaria.gob.es ), using the 'PIN24H' and the electronic certificate.

In this first phase of implementation, taxpayers who meet certain requirements (including that their declaration is individual and does not include income from economic activity in direct estimation) will be able to follow the Verify taxpayers procedure.

By meeting these objective criteria, taxpayers who, for example, have minor arithmetic errors in their declaration, who duplicated an expense or forgot to include some minor information, will be able, thanks to the Verifica procedure, to speed up the processing of their refund without having to wait for the notification of the settlement to arrive at their home address. Within the traditional control system, they were then only aware, with the notification of the settlement at home, that a verification procedure had been initiated.

Now, for the first time, the taxpayer actively participates in the control procedure itself, which will have started when he agrees to receive notification of the corresponding liquidation. The difference is that it is the taxpayer who speeds up the entire verification process when he collects, through this online procedure, the notification itself, being able to express his agreement to the proposal without making any objections, or make any objections he deems appropriate.

 

How does Verifica work?

The Verification procedure begins once the taxpayer, using the PIN, certificate, or RENØ reference number, accesses the section on the website dedicated to checking the status of the refund.

Taxpayers with pending refunds that meet the system requirements will see a message on screen informing them of the possibility of speeding up the verification and subsequent refund. This first step can be completed in three ways (RENØ, PIN24H and certificate), but if the taxpayer wishes to continue and access Verifica, they must be registered with the PIN or have an electronic certificate.

Once inside Verifica, a screen will appear in which the Tax Agency informs the taxpayer of the existence of incidents in their declaration and of a possible reduction in their refund.

If the taxpayer continues to advance in the procedure, which may be interrupted if he prefers to opt for the traditional verification system, the Verifica procedure will conclude with the notification of a settlement proposal with the reduced refund.

This advance payment of the refund will benefit taxpayers who use the Verifica procedure, regardless of whether or not they decide to file objections to the reduced refund proposal provided to them by the Tax Agency.

Under the traditional verification system, the Tax Agency has until December 31 of the current year to resolve the refund request and notify the corresponding settlement, so the refund may not be agreed until after that date, depending on the allegations presented by the taxpayer. With the Verifica procedure, the refund is significantly expedited, as all notification and objection procedures are accelerated to the maximum.