Verification of tax address.
General Details
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
General information of the procedure
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
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.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, No authentication required
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
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 148 a 152. (BOE 5-septiembre-2007)