Tax verifications. Verification of values.

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

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: Express resolution. (once the period for objections has elapsed, the Administration will notify the appropriate regularization, which will be accompanied by the assessment carried out). Expiration (taxpayers may not file an independent appeal or claim against the valuation, but may promote a contradictory expert appraisal or raise any issue relating to the valuation on the occasion of the appeals or claims that, where appropriate, they file against the regularization act).

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 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.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing