VAT. Data verification / Limited verification. Groups of companies.

Denomination

VAT. Data verification / Limited verification. Groups of companies.

Procedure type

Taxation

Subject

Taxes

Purpose

The data verification procedure for Value Added Tax in relation to groups of entities aims to clarify or justify discrepancies observed in the declarations or self-assessments submitted by the taxpayer or in the data relating to said declarations or self-assessments. In the limited verification procedure, in relation to groups of entities, the facts, acts, elements, activities, operations and other circumstances determining the tax obligation may be verified. In the development of these verification functions, the facts, acts, activities, operations and businesses carried out by the taxpayer may be qualified independently of the previous qualification that the latter had given to them and the fiscal year or period in which it was carried out.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics, at the Tax Agency's electronic headquarters.

Documentation

All documentation requested by the body carrying out the inspection

Phases of the procedure/service

Start. Automatically by the local office. Data verification: 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. 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 Authority are sufficient to formulate the liquidation 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 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 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 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. Filing will be mandatory through the AEAT Electronic Office when claimants are required to receive communications and notifications by electronic means.

Identification system

Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing