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Data verification / Restricted checking of absolute discrepancies in form 190.

General Details


Data verification / Restricted checking of absolute discrepancies in form 190.

Procedure type





Settle to the withholder the amounts actually withheld, but not entered or declared in form 190.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Administration

Place for presentation


AEAT offices

Phases of the procedure/service

It does not have specific phases of action


Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office


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


Basic Regulations

  • Ley 58/2003, de 17 de diciembre,

    General Tributaria. Artículos 131 a 133, 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, 163 a 165. (BOE 5-septiembre-2007)