Informative Tax Returns filing control.

Denomination

Informative Tax Returns filing control.

Procedure type

Taxation

Subject

Taxes

Purpose

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

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices

Documentation

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: request to the taxpayer to submit the omitted declaration or self-assessment or, where appropriate, communicate the corresponding modification or deregistration.

Procedure: allegations of the taxpayer.

End: The procedure will end in one of the following ways: Due to the omitted submission of the declaration or self-assessment, due to the justification of non-subject or exemption from compliance with the submission obligation, due to the start of a verification or investigation procedure, due to expiration, after the three-month period has elapsed without having notified an express resolution that puts an end to the procedure.

Forms

Electronic processing

Resolution deadline

3 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 the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. 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