Special verification procedure for Non-Resident Income Tax.
General data
Designation
Special verification procedure for Non-Resident Income Tax.
Type of procedure
Taxation
Subject
Taxes
Object
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
office
Applicant:Administration
Place of presentation
Telematics.
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.
Forms
Resolution deadline
6 Year/s
Resolution body
Tax Agency
Resources
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
Regulations
Basic Regulations
- LAW 58/2003, of 17 December,
General Taxation.(BOE of 18 - December - 2003.
- ROYAL DECREE 1065/2007 of 27 July 2007,
which approves the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.( BOE 5-September-2007 )