Verification of tax address.

Denomination

Verification of tax address.

Procedure type

Taxation

Subject

Taxes

Purpose

Check the registered tax address on record of taxpayers and, if it is incorrect, rectify the address.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Post Offices.

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

Documentation

Request, if applicable, from any body of the AEAT or other affected tax administration. Report on relevant background information, which will accompany the application. Initiation agreement issued by the competent body.

Phases of the procedure/service

Start: Initiation agreement issued by the competent body, on its own initiative or at the request of any other body of the AEAT or other affected tax administration.

Procedure: Request for a report to the body to whose territorial scope the new address is promoted. Notification of the existence of the procedure to the tax administrations of the affected autonomous communities. Notification of the proposed resolution to the taxpayer and the affected tax administrations. Presentation of allegations by the taxpayer and the affected tax administrations within fifteen days following notification of the proposed resolution.

End: Reasoned resolution, confirming or rectifying the tax domicile declared by the taxpayer. Notification of the resolution to the involved bodies of the AEAT, the taxpayer and the affected tax administrations.

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 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.

Identification system

Electronic DNI, Electronic Certificate, No authentication required

Interactivity level

Level 4: Electronic processing