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 the control of the IRNR in cases where the managing application does not act.

Responsible body

State Revenue Office

Startup method

job

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Procedure/Service Phases

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

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

End: By the competent administration.

Forms

Electronic processing

Resolution deadline

6 months

Decision-making body

State Revenue Office

Resources

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.

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.

Identification system

Electronic ID, Electronic Certificate, Others, PIN Code

Level of interactivity

Level 4: Electronic processing