Limited data verification procedure for customs declarations.

Denomination

Limited data verification procedure for customs declarations.

Procedure type

Taxation

Subject

Customs

Purpose

Procedure enabling the payment of settlements corresponding to customs declarations within the framework of a limited data verification procedure in the sphere of customs management.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Phases of the procedure/service

Start: 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 Administration is sufficient to formulate the settlement proposal, the procedure may be initiated by notification of this proposal.

Procedure: The taxpayer who has been requested must appear at the place, day and time indicated for carrying out the actions, and must provide the documentation and other requested elements. Prior to the resolution, the Administration will notify the taxpayer of the resolution or liquidation proposal so that they can make allegations within a period of ten days. The processing of allegations may be dispensed with when the resolution contains an express statement that it is not appropriate to regularize the tax situation as a result of the verification carried out.

End: The limited verification procedure ends in any of the following manners: a) Express ruling by the Administration. b) Expiry. c) Start of an audit procedure that includes the subject of the limited verification.

Forms

Electronic processing

Resolution deadline

6 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 certificate, PIN code

Interactivity level

Level 4: Electronic processing