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Inspection and investigation procedure (taxpayers under the objective assessment system)

General data


Inspection and investigation procedure (taxpayers under the objective assessment system)

Type of procedure





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

Tax Agency

General information on the procedure

Start-up method



Place of presentation


AEAT offices.

Post Offices.

Other places referred to in article 16 of Law 39/2015.


Ex officio instigation by the Local Office

Phases of the procedure/service

Home:notification of start of audit proceedings.

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

Termination:Assessment decision.


Electronic processing

Resolution deadline

According to applicable regulations

Resolution body

Tax Agency


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.

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.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing


Basic Regulations