Verification of data / Limited verification - Advanced tax payment

Denomination

Verification of data / Limited verification - Advanced tax payment

Procedure type

Taxation

Subject

Taxes

Purpose

The purpose of the data verification procedure is to clarify or justify the discrepancies observed in the declarations or self-assessments submitted by the taxpayer or the data relating to said declarations or self-assessments.

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 of the data verification procedure: Ex officio, through a request from the Administration for the taxpayer to clarify or justify the discrepancy observed or the data related to its declaration or self-assessment or through notification of the settlement proposal when the Administration has sufficient data to formulate it.

Start in case of 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 notification of this proposal.

Processing of the data verification procedure: 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.

Processing of the limited verification procedure: 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 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.

Completion of the data verification procedure: Resolution, in which it is indicated that it is not appropriate to carry out provisional liquidation or in which the detected defects are corrected. Provisional liquidation that must be motivated with a succinct reference to the facts and legal bases that have been taken into account in it. Correction, clarification or justification of the discrepancy or the data that is the subject of the request by the taxpayer. This circumstance will be recorded in the proceedings, there being no need to make an express ruling. Expiry. Initiation of a limited verification or inspection procedure that includes the subject of data verification. The data verification will not impede the subsequent verification of the subject.

Completion of the limited verification procedure: 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. 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 DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing