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Tax audits.Value check.

General data

Designation

Tax audits.Value check.

Type of procedure

Taxation

Subject

Taxes

Object

Procedure to verify the value of income, products, assets and other elements that determine tax obligations, by any of the means established under Article 57 of the General Tax Law.

Responsible body

Tax Agency

General information on the procedure

Start-up method

office

Applicant:Administration

Place of presentation

Telematics.

AEAT offices.

Post Offices.

Other places referred to in article 16 of Law 39/2015.

Documentation

The procedure is initiated ex officio by the administration.

Phases of the procedure/service

Home:by operation of law, by notification from the Administration or, when there is sufficient data, by joint notification of the assessment and valuation proposals.

Processing:if the value established by the Tax Agency is different to that declared by the party liable for the tax payment, at the time of notifying the adjustment proposal and the period for declarations, the Tax Agency shall notify the duly justified proposed valuation, indicating the means and criteria applied..

Termination:a) Express resolution.Once the period for declarations has expired, the Administration shall notify the appropriate adjustment, accompanied by the valuation made.b) Forfeiture.Parties liable for tax payments may not lodge an appeal or an independent claim against the valuation, but they may have a contradictory expert valuation carried out or submit any question regarding the valuation in the appeals or claims they may, as appropriate, lodge against the adjustment decision.

Forms

Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency

Resources

Economic-administrative claim:Deadline:One month from the day following the day of notification of the contested act or the day on which the procedure or the previous appeal for reconsideration may be deemed to have been dismissed.It will be addressed to the administrative body that made the appealable decision.

Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations