Procedure for special limited verification of Income Tax for Non-Residents.

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 discrepancies observed in the declarations or self-assessments submitted by the taxpayer or in the data relating to said declarations or self-assessments.

Responsible body

State Revenue Office

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 verification: 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 verification: 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: Express resolution of the Administration. Expiry. Initiation of an inspection procedure that includes the object of the limited verification.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

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.

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.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing