Tax Management Self-Assessment Correction.

Denomination

Tax Management Self-Assessment Correction.

Procedure type

Taxation

Subject

Taxes

Purpose

When a taxpayer considers that a self-assessment has harmed his legitimate interests in any way, he may request rectification of said self-assessment.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Application with the content established by regulation, as well as the data that allows identifying the self-assessment that is intended to be rectified.

Phases of the procedure/service

Start: At the request of the party, by submitting an application to the competent body. The request can only be made once the corresponding self-assessment has been submitted and before the Tax Administration has carried out the final settlement or, failing that, before the right of the Tax Administration to determine the tax debt through liquidation or the right has expired. to request the corresponding refund.

Procedure: The circumstances that determine the basis for the rectification shall be verified during the application procedure. Once the actions are completed, the interested party will be notified of the resolution proposal, so that they can make allegations within 15 days, unless the proposal coincides with what is requested by the interested party, in which case the settlement carried out will be notified without further processing.

End: By issuing a resolution, approving or rejecting the rectification. When it is agreed to rectify the self-assessment, the agreed resolution will include a provisional liquidation when it affects any element determining the quantification of the tax debt.

Forms

Electronic processing

Resolution deadline

6 months

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 contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. 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