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: When the declaration or self-assessment of the taxpayer suffers from formal defects or incurs arithmetic errors, 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, when it is appreciated an improper application of the regulations that is evident from the declaration or self-assessment presented or from the supporting documents provided with it, or when clarification or justification of any data related to the declaration or self-assessment presented is required, provided that 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: Resolution, in which it is indicated that it is not appropriate to carry out provisional liquidation or in which the detected defects are corrected. Provisional liquidation (it must be motivated with a succinct reference to the facts and legal bases that have been taken into account in it). Correction, clarification or justification of the discrepancy or the data that is the subject of the request by the taxpayer (this circumstance will be recorded in the diligence, it is not necessary to issue an express resolution). Expiry. Initiation of a limited verification or inspection procedure that includes the subject of the data verification (the data verification will not prevent the subsequent verification of the subject of the same).
Forms
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)