Census verification – Large companies.

Denomination

Census verification – Large companies.

Procedure type

Taxation

Subject

Taxes

Purpose

The purpose of census verification activities is to verify the veracity of the data communicated by taxpayers in their census declarations, in accordance with the data communicated or declared by the taxpayer himself, with the data held by the Administration, and through the physical and documentary examination of the facts and circumstances in the offices, offices, premises and establishments of the taxpayer.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics, at the Tax Agency's electronic headquarters.

In the registration assistance offices.

Post Offices.

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

Documentation

The procedure is initiated ex officio by the Administration. The obligated party may submit a census declaration.

Phases of the procedure/service

Start: through a request from the Administration for the taxpayer to clarify or justify the observed discrepancy or the data relating to his/her census declaration, or through notification of the proposed resolution, when the Tax Administration has sufficient data to formulate it.

Procedure: The Administration must notify the taxpayer of the proposed resolution, granting a period of ten days to make objections. During the processing of the procedure, the Administration may carry out census verification actions.

Termination in any of the following ways: Resolution, in which the census data of the taxpayer is rectified. Correction, clarification or justification of the discrepancy or of the data requested by the taxpayer, without it being necessary to issue an express resolution. Expiry. Initiation of a limited verification or inspection procedure that includes the object of the census situation rectification 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. Filing will be mandatory through the AEAT Electronic Office when claimants are required to receive communications and notifications by electronic means.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing