Tax register verification - Management and control of the Register of Intra-Community Operators.

Denomination

Tax register verification - Management and control of the Register of Intra-Community Operators.

Procedure type

Taxation

Subject

Taxes

Purpose

The purpose of census verification activities is to verify the veracity of the data communicated by taxpayers in their census declarations, in accordance with the data communicated or declared by the taxpayer himself, with the data held by the Administration, and through the physical and documentary examination of the facts and circumstances in the offices, offices, premises and establishments of the taxpayer.

Responsible body

State Revenue Office

Start form

interested

Applicant: Company - Citizen

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Post Offices.

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

Documentation

To access the Register of Intra-Community Operators, form 036 must be submitted.

Phases of the procedure/service

Start: through a request from the Administration for the taxpayer to clarify or justify the observed discrepancy or the data relating to his/her census declaration, or through notification of the proposed resolution, when the Tax Administration has sufficient data to formulate it.

Procedure: The Administration must notify the taxpayer of the proposed resolution, granting a period of ten days to make objections. At this stage, the Administration may carry out census verification actions.

Termination in any of the following ways: Resolution, in which the census data of the taxpayer is rectified. Correction, clarification or justification of the discrepancy or of the data that is the subject of the request by the taxpayer, without it being necessary to issue an express resolution (this circumstance will be expressly recorded in the proceedings). Expiry. Initiation of a limited verification or inspection procedure that includes the subject of the rectification procedure.

Forms

Electronic processing

Resolution deadline

3 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 notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing