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Informative Tax Returns filing control.

General Details


Informative Tax Returns filing control.

Procedure type





Control of presentation of declarations and self-assessments: a) When they are obliged to do so in accordance with their census status. b) When the obligation is revealed by the presentation of other declarations, self-assessments or communications of data from the taxpayer himself. c) When it is derived from information held by the Administration from third parties. d) When it becomes evident in the course of other actions or procedures for the application of taxes.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Administration

Place for presentation


AEAT offices


The procedure is initiated ex officio by the Administration. The interested party may submit the omitted declaration or self-assessment.

Phases of the procedure/service

Start: requirement to the taxpayer, to present the omitted declaration or self-assessment or, where appropriate, communicate the corresponding modification or deregistration of the census.

Procedure: allegations of the taxpayer.

End: The procedure will end in one of the following ways: a) For the presentation of the omitted declaration or self-assessment. b) For the justification of non-submission or exemption in compliance with the presentation obligation. c) By the initiation of a verification or investigation procedure. d) Due to expiration, after a period of three months has elapsed without having notified an express resolution that puts an end to the procedure.


Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office


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.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing


Basic Regulations

  • Ley 58/2003, de 17 de diciembre,

    General Tributaria. Artículo 123. (BOE 18-diciembre-2003)

  • Real Decreto 1065/2007, de 27 de julio,

    por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículo 153. (BOE 5-septiembre-2007)