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

General Details


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

Procedure type





Specific procedure for monitoring the control of the IRNR in cases where the management application is not active.

Responsible body

State Revenue Office

General information on the procedure

Starting method


Applicant: Administration

Place for presentation


Offices of the Tax Agency.

Post Office.

Other places covered by article 16 of Act 39/2015.

Process/service phases

Start: Automatically by the local office. By request of the Administration to clarify or justify any possible discrepancies.

Procedure: The tax payer will be notified of the proposed resolution or settlement.

End: By the competent authority.


Electronic processing

Resolution deadline

6 Month/s

Resolution body

State Revenue Office


Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

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. He/she will address the administrative body that has issued the claim.

Information related to electronic processing

Identification system

Electronic DNI, Electronic Certificate, Other, PIN code

Level of interactivity

Level 4: Electronic processing


Basic Regulations

  • Act 58/2003 of 17 December,

    on Tax General. (Official State Gazette 18-diciembre-2003)

  • Royal Decree 1065/2007, of 27 July,

    approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. (Official State Gazette 5-septiembre-2007)