Adjustment for non-filing of Income Tax for Non-Residents
General Details
Name
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 management application is not active.
Responsible body
State Revenue Office
General information on the procedure
Starting method
Trade
Applicant: Administration
Place for presentation
Online.
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.
Forms
Resolution deadline
6 Month/s
Resolution body
State Revenue Office
Resources
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
Regulations
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)