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Special verification procedure for Non-Resident Income Tax.

General Details


Special verification procedure for Non-Resident Income Tax.

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: Through a request from the Administration for the taxpayer to clarify or justify the observed discrepancy or the data related to its declaration or self-assessment or through notification of the settlement proposal 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 that is the subject of 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.


Electronic processing

Resolution deadline

6 years

Resolution body

State Revenue Office


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.

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.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic certificate, Others, PIN code

Interactivity level

Level 4: Electronic processing


Basic Regulations