Skip to main content

IRNR (Income Tax for Non-Residents).Data verification / limited verification.

General data


IRNR (Income Tax for Non-Residents).Data verification / limited verification.

Type of procedure





Non-Resident Income Tax (IRNR).The purpose of the data verification procedure is the clarification or justification of discrepancies observed in the returns or self-assessments submitted by the taxpayer or of the data relating to these returns or self-assessments.

Responsible body

Tax Agency

General information on the procedure

Start-up method



Place of presentation


AEAT offices.

Post Offices.

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


It is initiated ex officio by the Administration.

Phases of the procedure/service

Home.Ex officio.Data verification:By means of a request from the Administration for the taxpayer to clarify or justify the discrepancy observed or the data relating to their return or self-assessment, or by means of notification of the settlement proposal when the Administration has sufficient data to formulate it.Limited verification: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:Data verification:Prior to the resolution or provisional assessment, the Administration shall notify the taxpayer of the proposed resolution or assessment so that he may submit his arguments within ten days.Limited verification: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 data verification procedure shall be completed in one of the following ways:a) Resolution, stating that no provisional settlement is to be made or correcting the defects noted.(b) Provisional settlement.It shall state the reasons on which it is based, with a succinct reference to the facts and legal grounds on which it is based.c) Correction, clarification or justification of the discrepancy or of the information that is the subject of the request by the taxpayer.This circumstance shall be recorded in an official record, and it shall not be necessary to issue an express decision.(d) Expiry.e) Initiation of a limited verification or inspection procedure including the subject matter of the data verification.The verification of data shall not preclude subsequent verification of the purpose of the verification.The limited verification 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.


Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency


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


Basic Regulations