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: a) Instruction of the case. b) Hearing process. c) Signing of statements. d) Declarations of disagreement with the statements.

End: Assessment decision.

Forms

Electronic processing

Resolution deadline

According to applicable regulations

Resolution body

State Revenue Office

Resources

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.

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.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Basic Regulations

• Law 58/2003, of December 17,

  on Tax General. Article 145 et seq. (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. Article 166 et seq. (BOE 5-September-2007)

• Law 39/2015, of October 1,

  on the Common Administrative Procedure of Public Administrations (Official State Gazette, 2-October-2015).