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Other tax register verifications.

General Details


Other tax register verifications.

Procedure type





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

Responsible body

State Revenue Office

General information on the procedure

Starting method


Applicant: Administration

Place for presentation


Post offices.

Offices of the Tax Agency.

Other places covered by article 16 of Act 39/2015.


The procedure is initiated ex officio by the Administration

Process/service phases

Start: By request from the Administration to clarify or justify the discrepancy observed or the data relating to its census declaration, or by notifying the proposed resolution, when the Tax Administration has sufficient data to make it.

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

End: In any of the following ways: A) Resolution, which will rectify the taxpayer's census data. B) Subhealing, clarification or justification of the discrepancy or the data subject to the requirement by the taxpayer, without the need to issue an express resolution. C) Expiry. D) Start of a limited or inspection procedure that includes the purpose of the census situation rectification procedure.


Electronic processing

Resolution deadline

6 Month/s

Resolution body

State Revenue Office


Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

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. He/she will address the administrative body that has issued the claim.

Information related to electronic processing

Identification system

Electronic DNI, Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing


Basic Regulations

  • Act 58/2003 of 17 December,

    on Tax General. Article 123. (Official State Gazette 18-diciembre-2003)

  • Royal Decree 1065/2007, of 27 July,

    approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. Articles 144 to 146. (Official State Gazette 5-septiembre-2007)