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Census verification – Management and Control of the Registry of Fiscal Warehouse Extractors of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons

General Details

Denomination

Census verification – Management and Control of the Registry of Fiscal Warehouse Extractors of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure for Census Verification – Management and Control of the Registry of Fiscal Warehouse Extractors of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons.

Responsible body

State Revenue Office

General information about the procedure

Start form

job

Applicant: Company

Place for presentation

Telematics, at the Tax Agency's electronic headquarters.

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.

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 requested by the taxpayer, without it being necessary to issue an express resolution. This circumstance will be expressly recorded in the proceedings. c) Expiration. d) Initiation of a limited verification or inspection procedure that includes the subject matter 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 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.

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

Processing regulations

  • Orden HFP/381/2023, de 18 de abril,

    por la que se modifican 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 y la Orden HFP/417/2017, de 12 de mayo, por la que se regulan las especificaciones normativas y técnicas que desarrollan la llevanza de los Libros registro del Impuesto sobre el Valor Añadido a través de la Sede electrónica de la Agencia Estatal de Administración Tributaria establecida en el artículo 62.6 del Reglamento del Impuesto sobre el Valor Añadido, aprobado por el Real Decreto 1624/1992, de 29 de diciembre, y se modifica otra normativa tributaria (BOE 20-abril-2023).

  • 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)

  • 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)