Tax audits.Value check.
Tax audits.Value check.
Type of procedure
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.
General information on the procedure
Place of presentation
Other places referred to in article 16 of Law 39/2015.
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.
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
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
- Law 58/2003 of 17 December 2003,
General Taxation.Articles 57, 97-116, 134.(BOE 18-December-2003)
- Royal Decree 1065/2007 of 27 July 2007,
which approves the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.Articles 87 to 115 and 157 to 160.(BOE 5-September-2007)