Returns and self-assessments filing control

Denomination

Returns and self-assessments filing control

Procedure type

Taxation

Subject

Taxes

Purpose

This procedure is aimed at ensuring fulfilment of the obligation to file tax returns and self-assessments in the following cases: When they are obliged to do so in accordance with their census situation, when the obligation is revealed by the presentation of other declarations, self-assessments or communications of data from the taxpayer himself, when it is derived from information held by the Administration from third parties, or when it is revealed in the course of other actions or procedures for the application of taxes.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics.

Post Offices.

AEAT offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

The procedure is initiated ex officio by the Administration. The interested party may submit the omitted declaration or self-assessment.

Phases of the procedure/service

Start: Request requiring the party liable for the tax payment to file the omitted tax return or self-assessment or, as appropriate, notify the corresponding census modification or cancellation.

Procedure: Pleas of the party liable for the tax payment .

Termination. The procedure will end in one of the following ways: Due to the omitted submission of the declaration or self-assessment. For the justification of non-subjection or exemption from compliance with the submission obligation. For the initiation of a verification or investigation procedure. Due to expiration, after three months have elapsed without notification of an express resolution ending the procedure.

Forms

Electronic processing

Resolution deadline

3 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.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing