Audit proceedings for verification and investigation (taxpayers in the objective evaluation system)

Denomination

Audit proceedings for verification and investigation (taxpayers in the objective evaluation system)

Procedure type

Taxation

Subject

Taxes

Purpose

The aim of the inspection is to verify and investigate correct compliance with tax obligations by taxpayers who pay taxes under the objective evaluation system and, as applicable, to regularise the tax situation of the taxpayer, by making one or several settlements. The decisions, elements and valuations declared by the parties liable for the tax payment in their tax returns will be verified. The aim of the investigation is to discover the existence, as the case may be, of undeclared or incorrectly declared taxable items in the tax return.

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

Ex officio instigation by the Local Office

Phases of the procedure/service

Start: notification of start of audit proceedings.

Procedure: Instruction of the file, hearing process, signing of minutes and objections to the minutes of disagreement.

End: Assessment decision.

Forms

Electronic processing

Resolution deadline

According to applicable regulations

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