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Tax register verification - Management and control of the Monthly Refund Register.

General Details

Denomination

Tax register verification - Management and control of the Monthly Refund Register.

Procedure type

Taxation

Subject

Taxes

Purpose

The purpose of census verification actions is to verify the veracity of the data communicated by the taxpayers in their census declarations, in accordance with the data communicated or declared by the taxpayer themselves, 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

General information of the procedure

Start form

interested

Applicant: Citizen - Company

job

Applicant: Administration

Place for presentation

Telematics.

Post Offices.

AEAT offices.

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

Documentation

To access the Monthly Return Registry, form 036 or 039 must be submitted if it is a group of entities.

Phases of the procedure/service

Start: through a request from the Administration for the taxpayer to clarify or justify the discrepancy observed or the data related to their 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 allegations. In this phase, the Administration may carry out census verification actions.

End: By any of the following ways: a) Resolution, in which the census data of the taxpayer is rectified. b) Correction, clarification or justification of the discrepancy or 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 diligence. c) Expiration. d) Initiation of a limited verification or inspection procedure that includes the object of the rectification procedure

Forms

Electronic processing

Resolution deadline

3 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 contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

Processing regulations

  • Orden EHA/1274/2007, de 26 de abril,

    por la que se aprueban los modelos 036 de Declaración censal de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores y 037 Declaración censal simplificada de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores. (BOE 10-mayo-2007 )

  • ORDEN EHA/3695/2007, de 13 de diciembre,

    por la que se aprueba el modelo 030 de Declaración censal de alta en el Censo de obligados tributarios, cambio de domicilio y/o variación de datos personales, que pueden utilizar las personas físicas, se determinan el lugar y forma de presentación del mismo y se modifica la Orden EHA/1274/2007, de 26 de abril, por la que se aprueban los modelos 036 de Declaración censal de alta, modificación y baja en el Censo de empresarios profesionales y retenedores y 037 Declaración censal simplificada de alta, modificación y baja en el Censo de empresarios, profesionales y retenedores. (BOE 19-diciembre-2007 )