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 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

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: 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: 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) Initiation of a limited verification or inspection procedure The verification of data will not prevent the subsequent verification of the object thereof.

Forms

Electronic processing

Resolution deadline

6 years

Resolution body

State Revenue Office

Resources

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.

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.

Identification system

Electronic DNI, Electronic certificate, Others, PIN code

Interactivity level

Level 4: Electronic processing