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Special verification procedure for Non-Resident Income Tax.

General data


Special verification procedure for Non-Resident Income Tax.

Type of procedure





The purpose of the data verification procedure is the clarification or justification of discrepancies observed in the returns or self-assessments submitted by the taxpayer or of the data relating to these returns or self-assessments.

Responsible body

Tax Agency

General information on the procedure

Start-up method



Place of presentation


AEAT offices.

Post Offices.

Other places referred to in article 16 of Law 39/2015.

Phases of the procedure/service

Home:By means of a request from the Administration for the taxpayer to clarify or justify the discrepancy observed or the data relating to their return or self-assessment, or by means of notification of the settlement proposal when the Administration has sufficient data to formulate it.

Processing:Prior to the resolution or provisional assessment, the Administration shall notify the taxpayer of the proposed resolution or assessment so that he may submit his arguments within ten days.

Termination.The data verification procedure shall be completed in one of the following ways:a) Resolution.(b) Provisional settlement.c) Correction, clarification or justification of the discrepancy or of the information that is the subject of the request by the taxpayer.(d) Expiry.e) Initiation of a limited verification or inspection procedure The verification of data shall not preclude subsequent verification of the subject matter of the verification.


Electronic processing

Resolution deadline

6 Year/s

Resolution body

Tax Agency


Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the day of notification of the contested act or the day on which the procedure or the previous appeal for reconsideration may be deemed to have been dismissed.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic ID card, Electronic certificate, Others, PIN key

Level of interactivity

Level 4:Electronic processing


Basic Regulations