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Special verification procedure for Non-Residents Income Tax.

General Details


Special verification procedure for Non-Residents Income Tax.

Procedure type





The purpose of the data verification procedure is to clarify or justify the discrepancies observed in the tax returns or self-assessments filed by the taxpayer or the data relating to these tax returns or self-assessments.

Responsible body

State Revenue Office

General information on the procedure

Starting method


Applicant: Administration

Place for presentation


Offices of the Tax Agency.

Post Office.

Other places covered by article 16 of Act 39/2015.

Process/service phases

Start: By request from the Administration so that the taxpayer can clarify or justify the discrepancy observed or the data relating to their tax return or self-assessment or by notifying the settlement proposal when the Administration has sufficient data to make it.

Procedure: 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.

Termination. The data verification procedure ends in any of the following manners: A) Resolution. b) Provisional assessment. c) Rectification, explanation or justification of the discrepancy or data subject to the requirement on the party liable for the tax payment. d) Expiry. E) Start of a limited verification or inspection procedure The verification of data will not prevent the subsequent verification of the purpose of the verification.


Electronic processing

Resolution deadline

6 Year/s

Resolution body

State Revenue Office


Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

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. He/she will address the administrative body that has issued the claim.

Information related to electronic processing

Identification system

Electronic DNI, Electronic Certificate, Other, PIN code

Level of interactivity

Level 4: Electronic processing


Basic Regulations

  • Act 58/2003 of 17 December,

    on Tax General. (Official State Gazette of 18-December-2003.

  • Royal DECREE 1065/2007, of 27 July,

    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. (Official State Gazette 5-septiembre-2007)