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Regularisation for non-filing of Non-Resident Income Tax

General data

Designation

Regularisation for non-filing of Non-Resident Income Tax

Type of procedure

Taxation

Subject

Taxes

Object

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

Responsible body

Tax Agency

General information on the procedure

Start-up method

office

Applicant:Administration

Place of presentation

Telematics.

AEAT offices.

Post Offices.

Other places referred to in article 16 of Law 39/2015.

Phases of the procedure/service

Home:Ex officio.By means of a request from the Administration for the taxpayer to clarify or justify possible discrepancies.

Processing:The taxpayer shall be notified of the proposed decision or assessment.

Termination:By the competent administration.

Forms

Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency

Resources

Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the day of notification of the contested act or the day on which the procedure or the previous appeal for reconsideration may be deemed to have been dismissed.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic ID card, Electronic certificate, Others, PIN key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations