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 in any way harmed his legitimate interests, he may request the 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 allow the identification of 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 application may only be made once the corresponding self-assessment has been submitted and before the tax authority has carried out the final settlement or, failing that, before the right of the tax authority to determine the tax debt by means of settlement or the right to request the corresponding refund has expired.

Procedure: The circumstances that determine the basis for the rectification shall be verified during the application procedure. Once the proceedings have been completed, the interested party will be notified of the proposed resolution so that they may make objections within a period of 15 days, unless the proposal coincides with what was requested by the interested party, in which case the settlement carried out will be notified without further formalities.

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 settlement 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. 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 notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. 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