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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

Electronic processing

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)