Personal Income Tax. Data verification/limited verification. Special system applicable to workers posted to Spanish territory. (Form 151. For taxpayers who opted for this regime after 1 January 2015)

Denomination

Personal Income Tax. Data verification/limited verification. Special system applicable to workers posted to Spanish territory. (Form 151. For taxpayers who opted for this regime after 1 January 2015)

Procedure type

Taxation

Subject

Taxes

Purpose

Derived from Personal Income Tax, the data verification procedure aims to clarify or justify discrepancies observed in the declarations or self-assessments submitted by the taxpayer or in the data relating to said declarations or self-assessments.

Responsible body

State Revenue Office

Start form

job

Applicant: Citizen

Place for presentation

AEAT offices.

Post offices.

Telematics.

Documentation

Clarification or justification of discrepancies observed in the declarations submitted by the taxpayer

Phases of the procedure/service

Start. Data verification: By request from the Administration for the taxpayer to clarify or justify the observed discrepancy or the data relating to his declaration or self-assessment or by notifying the proposed settlement when the Administration has sufficient data to formulate it. Limited verification: By agreement of the competent body. The commencement of proceedings shall be notified to the taxpayer by means of a communication, in which the nature and scope of the proceedings shall be indicated and he shall be informed of his rights and obligations in the course of the proceedings. When the data held by the Tax Administration are sufficient to formulate the liquidation proposal, the procedure may be initiated by notification of this proposal.

Procedure: Data verification: Prior to the ruling or execution of the provisional assessment, the Administration will notify the party liable for the tax payment of the decision or assessment proposal to allow him/her to file declarations within a period of ten days. Limited verification: The party liable for the tax payment that has been summoned shall appear at the location, date and time indicated for such purpose, and must provide the documentation and other requested elements. Prior to the resolution, the Administration will notify the taxpayer of the proposed resolution or liquidation so that he may make allegations within a period of ten days. The procedure for objections may be waived when the resolution contains an express statement that the tax situation does not need to be regularised as a result of the verification carried out.

End: The data verification procedure ends in any of the following manners: a) Ruling indicating that a provisional assessment is not applicable or that observed faults must be rectified. b) Provisional assessment. It must be based on a reference specific to the legal facts and grounds taken into account in the assessment. c) Rectification, explanation or justification of the discrepancy or data subject to the requirement on the party liable for the tax payment. This circumstance will be recorded in the proceedings, there being no need to make an express ruling. d) Expiry. e) Initiation of a limited verification or inspection procedure that includes the subject matter of the data verification. The data verification shall not prevent the subsequent verification of the subject matter of the data verification. The limited verification procedure ends in any of the following manners: a) Express ruling by the Administration. b) Expiry. c) Start of an audit procedure that includes the subject of the limited verification.

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 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, Others, PIN Code

Level of interactivity

Level 4: Electronic processing