Data verification / Restricted checking of absolute discrepancies in form 180.
General Details
Denomination
Data verification / Restricted checking of absolute discrepancies in form 180.
Procedure type
Taxation
Subject
Taxes
Purpose
Settle to the withholder the amounts actually withheld, but not entered or declared in form 180.
Responsible body
State Revenue Office
General information of the procedure
Start form
job
Applicant: Administration
Place for presentation
Telematics.
AEAT offices
Phases of the procedure/service
There are no specific phases of action.
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
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.
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.
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 131 a 133 y 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 155 a 156 y 163 a 165. (BOE 5-septiembre-2007)