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Informative tax returns. Data verification / Limited verification

General Details

Denomination

Informative tax returns. Data verification / Limited verification

Procedure type

Taxation

Subject

Taxes

Purpose

The Tax Administration may initiate the data verification procedure in the following cases: a) When the declaration or self-assessment of the taxpayer suffers from formal defects or incurs arithmetic errors. b) When the declared data do not coincide with those contained in other declarations presented by the same taxpayer or with those held by the Tax Administration. c) When an improper application of the regulations is apparent that is evident from the declaration or self-assessment submitted or from the supporting documents provided with it. d) When clarification or justification of any data related to the declaration or self-assessment submitted is required, as long as it does not refer to the development of economic activities.

Responsible body

State Revenue Office

General information of the procedure

Start form

job

Applicant: Administration

Place for presentation

Telematics.

Post offices.

AEAT offices.

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

Phases of the procedure/service

Start: through a request from the Administration for the taxpayer to clarify or justify the discrepancy observed or the data related to its declaration or self-assessment or through notification of the settlement proposal when the Administration has sufficient data to formulate it.

Procedure: Prior to the resolution or the practice of the provisional liquidation, the Administration will notify the taxpayer of the proposed resolution or liquidation so that they can make allegations within a period of ten days.

End: The data verification procedure will end in one of the following ways: a) Ruling indicating that a provisional assessment is not applicable or that observed faults must be rectified. b) Provisional assessment. It must be based on a reference specific to the legal facts and grounds taken into account in the assessment. c) Rectification, explanation or justification of the discrepancy or data subject to the requirement on the party liable for the tax payment. This circumstance will be recorded in the proceedings, there being no need to make an express ruling. d) Expiry. e) Instigation of a limited or audit verification procedure that will include the subject of the data verification. The data verification will not impede the subsequent verification of the subject.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

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 contested act or the day on which the procedure or the previous appeal for reconsideration can be understood to have been rejected. It will be directed to the administrative body that issued the claimable act.

Information linked to electronic processing

Identification system

Electronic certificate, PIN code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

  • Ley 58/2003, de 17 de Diciembre,

    General Tributaria. Artículos 131-133 (BOE 18 - diciembre - 2003)

  • Real Decreto 1065/2007, de 27 de julio,

    por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 155 y 156. (BOE 05 - septiembre - 2007)