Data verification procedure by excise duties’ management offices

Denomination

Data verification procedure by excise duties’ management offices

Procedure type

Taxation

Subject

Taxes

Purpose

The data verification procedure takes place: When the declaration or self-assessment contains formal defects or incurs arithmetic errors, when the data declared do not coincide with those contained in other declarations of the same taxpayer, when an improper application of the regulations is appreciated, or when clarification or justification of some data is required, provided that it does not refer to the development of economic activities.

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.

Phases of the procedure/service

Start: automatically by the local office. By request from the Administration for the taxpayer to clarify or justify the observed discrepancy or the data relating to his declaration or self-assessment or by notifying the proposed settlement when the Administration has sufficient data to formulate it.

Procedure: verification of data; Prior to the resolution or the implementation of the provisional liquidation, the Administration will notify the taxpayer of the proposed resolution or liquidation so that he may make allegations within a period of ten days.

End: The procedure will end in one of the following ways: Resolution, indicating that a provisional liquidation is not appropriate or correcting the defects noted. Provisional liquidation (must be motivated with a concise reference to the facts and legal grounds that have been taken into account in it). Correction, clarification or justification of the discrepancy or the data subject to the request by the taxpayer (this circumstance will be recorded in the document, and it is not necessary to issue an express resolution).Expiration. Initiation of a limited verification or inspection procedure that includes the subject of the data verification (data verification shall not prevent subsequent verification of the subject of the data verification).

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, 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 addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing