Data verification / Restricted checking of absolute discrepancies in form 190.
General Details
Denomination
Data verification / Restricted checking of absolute discrepancies in form 190.
Procedure type
Taxation
Subject
Taxes
Purpose
Pay to the withholding agent the amounts actually withheld but not paid or declared in Form 190.
Responsible body
State Revenue Office
General information about the procedure
Start form
job
Applicant: Administration
Place for presentation
Telematic
AEAT offices
Phases of the procedure/service
It does not have 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 addressed to the administrative body that issued the challengeable act.
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.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 58/2003, de 17 de diciembre,
General Tributaria. Artículos 131 a 133, 136 a 140. (BOE 18-diciembre-2003)
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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, 163 a 165. (BOE 5-septiembre-2007)