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VAT. Regularisation due to failure to file.

General Details

Denomination

VAT. Regularisation due to failure to file.

Procedure type

Taxation

Subject

Taxes

Purpose

It is a procedure that seeks to verify the facts, acts, elements, activities, operations and other circumstances determining the tax obligation in the Value Added Tax.

Responsible body

State Revenue Office

General information of the procedure

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: Ex officio.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.

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.

End: The procedure will end in one of the following ways: 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. 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.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

  • Ley 58/2003, de 17 de diciembre,

    General Tributaria. Artículos 97 a 116, 136 a 140. (BOE 18-diciembre-2003)

  • Real Decreto 1065/2007, de 27 de julio,

    por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 87 a 115, 163 a 165. (BOE 5-septiembre-2007)