Adjustment for non-filing of Income Tax for Non-Residents

Denomination

Adjustment for non-filing of Income Tax for Non-Residents

Procedure type

Taxation

Subject

Taxes

Purpose

Specific procedure for monitoring IRNR control in cases in which the management application does not act.

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: Automatically by the local office. Through a request from the Administration for the taxpayer to clarify or justify possible discrepancies.

Procedure: The taxpayer will be notified of the resolution or liquidation proposal.

End: By the competent administration.

Forms

Electronic processing

Resolution deadline

6 months

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