Customs and Excise audit proceedings for verification and investigation

Denomination

Customs and Excise audit proceedings for verification and investigation

Procedure type

Taxation

Subject

Taxes

Purpose

The audit procedure will aim to verify and investigate the correct compliance of the tax obligations and, where applicable, to correct the tax situation of the party liable for the tax payment by carrying out one or several assessments. The decisions, elements and valuations declared by the parties liable for the tax payment in their tax returns will be verified. The aim of the investigation is to discover the existence, as the case may be, of undeclared or incorrectly declared taxable items in the tax return.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

It is initiated ex officio by the Administration. In the case of partial verifications, the taxpayer may request an extension to a general verification.

Phases of the procedure/service

Start: communication of the start of audit actions.

Procedure: Instruction of the file. Hearing procedure. Signing of minutes. Allegations to the minutes of disagreement.

End: Assessment decision. In cases of conformity, if there is no express assessment within one month from signing, the report will be the assessment. In the case of statements of agreement, if there is no assessment within ten days from signing, the report will be the assessment. Reports that disagree always entail an express assessment decision. In the case of partial verifications, the taxpayer may request an extension for a general verification pursuant to Art.149 of the General Tax Act 58/2003 of 17 December, and Art. 179 of the general regulation of tax management and audit measures and procedures and implementing common rules governing tax application procedures approved by Royal Decree 1065/2007 of 27 July.

Forms

Electronic processing

Resolution deadline

12 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be directed to the administrative body that issued the claimable act.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing