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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 IRNR control in cases in which the management application does not act.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Administration

Place for presentation


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.


Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office


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.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic certificate, Others, PIN code

Interactivity level

Level 4: Electronic processing


Basic Regulations