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Rectification of self-assessments of Tax Administration.

General data

Designation

Rectification of self-assessments of Tax Administration.

Type of procedure

Taxation

Subject

Taxes

Object

When a party liable for the tax payment considers that a self-assessment has harmed his/her legitimate interests, he/she may request the rectification of said self-assessment.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematics.

AEAT offices.

Post Offices.

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

Documentation

Application with the content established in the regulations, as well as the identification data of the self-assessment to be rectified.

Phases of the procedure/service

Home:At the request of the party, by submitting an application to the competent body.The application can only be made once the corresponding self-assessment has been filed and before the tax administration has made the final settlement or, in its absence, before the right of the tax administration to determine the tax debt by assessment or the right to request the corresponding refund, has vested.

Processing:The circumstances that determine the basis for the rectification shall be verified during the application procedure.Upon completion of the proceedings, the interested party will be notified of the proposed resolution so that it may file declarations within a period of fifteen days, unless the proposal coincides with the request of the interested party, in which case the assessment made will be notified without further formalities.

Termination:By issuing a resolution, approving or rejecting the rectification.In the event of agreement to rectify the self-assessment, the resolution adopted will include a provisional assessment when it affects any element that determines the calculation of the tax debt.

Forms

Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency

Resources

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 date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.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

Regulations

Processing regulations

RESOLUTION of 11 December 2001, of the Directorate General of the State Tax Administration Agency,

regulating the online filing of appeals for reconsideration and other tax-related requests.(BOE 28-December-2001)

Basic Regulations