Informative Declarations.Data verification / Limited verification

Designation

Informative Declarations.Data verification / Limited verification

Type of procedure

Taxation

Subject

Taxes

Object

The tax administration may initiate the data verification procedure in the following cases:a) When the taxpayer's return or self-assessment contains formal defects or arithmetical errors.b) When the data declared do not coincide with those contained in other returns filed by the same taxpayer or with those in the possession of the Tax Administration.c) When an undue application of the regulations is appreciated, which is evident from the declaration or self-assessment submitted or from the supporting documents provided with the declaration or self-assessment.d) When clarification or justification is required of any information relating to the return or self-assessment submitted, provided that it does not refer to the development of economic activities.

Responsible body

Tax Agency

Start-up method

office

Applicant:Administration

Place of presentation

Telematics.

Post offices.

AEAT offices.

Other places referred to in article 16 of Law 39/2015.

Phases of the procedure/service

Home:by means of a request from the Administration for the taxpayer to clarify or justify the discrepancy observed or the data relating to his return or self-assessment, or by means of notification of the proposed assessment when the Administration has sufficient data to formulate it.

Processing:prior to the decision or provisional assessment, the administration shall notify the taxpayer of the proposed decision or assessment so that he may present his arguments within a period of ten days.

Termination:the data verification procedure shall be terminated in one of the following ways:a) Resolution, stating that no provisional settlement is to be made or correcting the defects noted.(b) Provisional settlement.It shall state the reasons on which it is based, with a succinct reference to the facts and legal grounds on which it is based.c) Correction, clarification or justification of the discrepancy or of the information that is the subject of the request by the taxpayer.This circumstance shall be recorded in an official record, and it shall not be necessary to issue an express decision.(d) Expiry.e) Initiation of a limited verification or inspection procedure including the subject matter of the data verification.The verification of data shall not preclude subsequent verification of the purpose of the verification.

Forms

Electronic processing

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 shall be addressed to the administrative body which issued the act to be challenged.

Identification system

Electronic certificate, PIN key

Level of interactivity

Level 4:Electronic processing

Basic Regulations

• Law 58/2003 of 17 December 2003,

  General Taxation.Articles 131-133 (BOE 18 - December - 2003)

• Royal Decree 1065/2007 of 27 July 2007,

  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.Articles 155 and 156.(BOE 05 - September - 2007)