Special verification procedure for Non-Resident Income Tax.

Denomination

Special verification procedure for Non-Resident Income Tax.

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: By request from the Administration for the taxpayer to clarify or justify the observed discrepancy or the data relating to his declaration or self-assessment or by notifying the proposed settlement when the Administration has sufficient data to formulate 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: Resolution. Provisional liquidation. Correction, clarification or justification of the discrepancy or the data subject to the request by the taxpayer. Expiry. Initiation of a limited verification or inspection procedure. The data verification will not impede the subsequent verification of the subject.

Forms

Electronic processing

Resolution deadline

6 years

Resolution body

State Revenue Office

Resources

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.

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.

Identification system

Electronic ID, Electronic Certificate, Others, PIN Code

Level of interactivity

Level 4: Electronic processing