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
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
- Law 58/2003, of 17 December,
General Taxation.(BOE 18-December-2003)
- Royal Decree 1065/2007, of 27 July
which approves the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.(BOE 5-September-2007)