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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

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 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)

  • 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)