VAT. Data verification / Limited verification. Non-periodic.

Denomination

VAT. Data verification / Limited verification. Non-periodic.

Procedure type

Taxation

Subject

Taxes

Purpose

The purpose of the data verification procedure in Value Added Tax is 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.

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 in case of data verification: Ex officio, through a 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 through notification of the liquidation proposal when the Administration has sufficient data to formulate it.

Procedure in case of 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.

Completion of data verification procedure: Resolution, indicating that provisional liquidation is not appropriate or correcting the defects noted; provisional liquidation, which must be motivated by a concise reference to the facts and legal grounds 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 document, and it is not necessary to issue an express resolution); expiration; initiation of a limited verification or inspection procedure that includes the subject matter of the data verification (data verification shall not prevent subsequent verification of the subject matter of the data verification).

Completion of the limited verification procedure: Express resolution of the Administration; expiration; 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. 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