Amendment of tax registry details.
General Details
Denomination
Amendment of tax registry details.
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
job
Applicant: Administration
Place for presentation
Telematics.
AEAT offices.
Post Offices.
Other places contemplated in article 16 of Law 39/2015.
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 the processing of the procedure, 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. c) Expiration. d) Initiation of a limited verification or inspection procedure that includes the object of the procedure to rectify the census situation.
Forms
Resolution deadline
6 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.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic certificate, Others, PIN code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 58/2003, de 17 de diciembre,
General Tributaria. Artículo 123. (BOE 18-diciembre-2003)
-
Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 144 a 146. (BOE 5-septiembre-2007)