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Special Personal Income Tax verification procedure

General Details


Special Personal Income Tax verification procedure

Procedure type





Derived from the Personal Income Tax, the data verification procedure aims to clarify or justify the discrepancies observed in the declarations or self-assessments submitted by the taxpayer or the data related to said declarations or self-assessments. Derived from the Personal Income Tax, the limited verification procedure seeks to verify the facts, acts, elements, activities, operations and other circumstances determining the tax obligation.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Administration

Place for presentation


AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Phases of the procedure/service

Start. Automatically by the local office. Data verification: Through a request from the Administration for the taxpayer to clarify or justify the observed discrepancy or the data related to its declaration or self-assessment or through notification of the settlement proposal when the Administration has sufficient data to formulate it. Limited check: By agreement of the competent body. The launch of the actions will be notified to the party liable for the tax payment by means of a communication, indicating the nature and scope of the actions and informing the party of its rights and obligations during the process. When the data held by the Tax Administration is sufficient to formulate the settlement proposal, the procedure may be initiated by notification of this proposal.

Procedure: Data verification: Prior to the ruling or execution of the provisional assessment, the Administration will notify the party liable for the tax payment of the decision or assessment proposal to allow him/her to file declarations within a period of ten days. Limited check: The party liable for the tax payment that has been summoned shall appear at the location, date and time indicated for such purpose, and must provide the documentation and other requested elements. Prior to the resolution, the Administration will notify the taxpayer of the resolution or liquidation proposal so that they can make allegations within a period of ten days. The processing of allegations may be dispensed with when the resolution contains an express statement that it is not appropriate to regularize the tax situation as a result of the verification carried out.

End: The data verification procedure ends in any of the following manners: a) Ruling indicating that a provisional assessment is not applicable or that observed faults must be rectified. b) Provisional assessment. It must be based on a reference specific to the legal facts and grounds taken into account in the assessment. c) Rectification, explanation or justification of the discrepancy or data subject to the requirement on the party liable for the tax payment. This circumstance will be recorded in the proceedings, there being no need to make an express ruling. d) Expiry. e) Instigation of a limited or audit verification procedure that will include the subject of the data verification. The data verification will not impede the subsequent verification of the subject. The limited verification procedure ends in any of the following manners: a) Express ruling by the Administration. b) Expiry. c) Start of an audit procedure that includes the subject of the limited verification.


Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office


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.

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.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing


Basic Regulations

  • Law 58/2003, of December 17,

    on Tax General. Articles 97 to 116, 131 to 133, 136 to 140. (BOE December 18, 2003)

  • Royal Decree 1065/2007, of July 27,

    approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. Articles 87 to 115, 155 to 156, 163 to 165. (BOE 5-September-2007)