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Limited verification procedure, Customs and Excise Inspection actions

General data

Designation

Limited verification procedure, Customs and Excise Inspection actions

Type of procedure

Taxation

Subject

Taxes

Object

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

Responsible body

Tax Agency

General information on the procedure

Start-up method

office

Applicant:Administration

Place of presentation

Telematics.

AEAT offices.

Post Offices.

Other places referred to in article 16 of Law 39/2015.

Documentation

It is initiated ex officio by the Administration.

Phases of the procedure/service

Home:ex officio, by agreement of the competent body.The taxpayer shall be notified of the commencement of the proceedings by means of a communication, indicating the nature and scope of the proceedings and informing him of his rights and obligations in the course of the same.When the information in the possession of the Tax Administration is sufficient to formulate the assessment proposal, the procedure may be initiated by notification of this proposal.

Processing:the taxpayer who has been summoned must appear at the place, on the day and at the time indicated for the proceedings to be carried out, and must provide the documentation and other elements requested.Prior to the decision, the Administration shall notify the taxpayer of the proposed decision or assessment so that he/she may make allegations within a period of ten days.The allegations procedure may be dispensed with when the decision contains an express statement that it is not appropriate to regularise the tax situation as a result of the verification carried out.

Termination:the procedure shall be terminated in one of the following ways:a) Express resolution of the Administration.b) Forfeiture.c) Initiation of an inspection procedure covering the subject matter of the limited verification.

Forms

Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency

Resources

Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the day of notification of the contested act or the day on which the procedure or the previous appeal for reconsideration may be deemed to have been dismissed.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations