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Tax verifications. Verification of values.

General Details

Denomination

Tax verifications. Verification of values.

Procedure type

Taxation

Subject

Taxes

Purpose

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

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.

Documentation

The procedure is initiated ex officio by the Administration.

Phases of the procedure/service

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

Procedure: 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..

End: a) Express resolution. Once the period for declarations has expired, the Administration shall notify the appropriate adjustment, accompanied by the valuation made. b) Expiry. 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

State Revenue Office

Resources

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 directed to the administrative body that issued the claimable act.

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, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

  • Law 58/2003, of December 17,

    on Tax General. Articles 57, 97-116, 134. (BOE December 18, 2003)

  • Royal Decree 1065/2007, of July 27,

    approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. Articles 87 to 115 and 157 to 160. (BOE 5-September-2007)