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

General Details


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

Procedure type





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


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. 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.


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