Procedure for special limited verification of Income Tax for Non-Residents.
General Details
Denomination
Procedure for special limited verification of Income Tax for Non-Residents.
Procedure type
Taxation
Subject
Taxes
Purpose
The purpose of the data verification procedure is to clarify or justify the discrepancies observed in the declarations or self-assessments submitted by the taxpayer or the data relating to said declarations or self-assessments.
Responsible body
State Revenue Office
General information of the procedure
Start form
job
Applicant: Administration
Place for presentation
Telematics.
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. 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.
Procedure: 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.
Termination. 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.
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
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
Regulations
Basic Regulations
-
LAW 58/2003, of December 17,
on Tax General. (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. (BOE 5-September-2007)