Personal Income Tax. verification of data/Limited verification

Name

Personal Income Tax. verification of data/Limited verification

Procedure type

Taxation

Subject

Taxes

Purpose

Derived from Personal Income Tax, the purpose of the procedure for verifying data is to clarify or justify any discrepancies observed in the tax returns or self-assessments filed by the taxpayer or the data relating to these tax returns or self-assessments.

Responsible body

State Revenue Office

Starting method

Trade

Applicant: Administration

Place for presentation

Online.

Offices of the Tax Agency.

Post Office.

Other places covered by article 16 of Act 39/2015.

Documentation

It is initiated by the Administration.

Process/service phases

Start. Automatically by the local office. Data verification: By request from the Administration so that the taxpayer can clarify or justify the discrepancy observed or the data relating to their tax return or self-assessment or by notifying the settlement proposal when the Administration has sufficient data to make it. Limited verification: 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 notifying this proposal.

Procedure: Data verification: Prior to the ruling or execution of the provisional assessment, the Administration will notify the party liable for the tax payment of the decision or assessment proposal to allow him/her to file declarations within a period of ten days. Limited verification: The party liable for the tax payment that has been summoned shall appear at the location, date and time indicated for such purpose, and must provide the documentation and other requested elements. Prior to the decision, the Administration will notify the taxpayer of the proposed resolution or liquidation proposal for it to make claims within ten days. The procedure of allegations may be waived when the decision contains an express statement that the tax situation should not be regularised as a result of the verification carried out.

End: The data verification procedure ends in any of the following manners: a) Ruling indicating that a provisional assessment is not applicable or that observed faults must be rectified. b) Provisional assessment. It must be based on a reference specific to the legal facts and grounds taken into account in the assessment. c) Rectification, explanation or justification of the discrepancy or data subject to the requirement on the party liable for the tax payment. This circumstance will be recorded in the proceedings, there being no need to make an express ruling. d) Expiry. e) Instigation of a limited or audit verification procedure that will include the subject of the data verification. The data verification will not impede the subsequent verification of the subject. 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 Month/s

Resolution body

State Revenue Office

Resources

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. He/she will address the administrative body that has issued the claim.

Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

Identification system

Electronic DNI, Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing