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, where applicable, from any AEAT body or other affected tax authority. Report on any relevant background information, which will accompany the application. Commencement agreement issued by the competent body.

Phases of the procedure/service

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

Procedure: Request for a report from the body in whose territorial area the new address is being promoted. Notification of the existence of the procedure to the tax authorities of the affected autonomous communities. Notification of the proposed resolution to the taxpayer and the affected tax authorities. Submission of allegations by the taxpayer and the affected tax authorities 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 AEAT bodies involved, to the taxpayer and to the affected tax authorities.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, 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 addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic certificate, No authentication required

Level of interactivity

Level 4: Electronic processing