Limited verification procedure by excise duties' management offices

Denomination

Limited verification procedure by excise duties' management offices

Procedure type

Taxation

Subject

Taxes

Purpose

The limited verification procedure aims to verify the facts, decisions, elements, activities, operations and other circumstances that determine the tax obligation.

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: ex officio, by agreement of the competent body. The launch of the actions will be notified to the party liable for the tax payment by means of a communication, indicating the nature and scope of the actions and informing the party of its rights and obligations during the process. When the data held by the Tax Authority are sufficient to formulate the liquidation proposal, the procedure may be initiated by notifying this proposal.

Procedure: The taxpayer who has been required to do so must appear at the place, day and time indicated for the performance of the actions, and must provide the documentation and other elements requested. Prior to the resolution, the Administration will notify the taxpayer of the proposed resolution or liquidation so that he may make allegations within a period of ten days. The procedure for objections may be waived when the resolution contains an express statement that the tax situation does not need to be regularised as a result of the verification carried out.

End: The procedure will end in one of the following ways: Express resolution of the Administration. Expiry. Initiation of an inspection procedure that includes the object of the limited 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