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Registration and verification of the census of corporate groups.

General Details


Registration and verification of the census of corporate groups.

Procedure type





Registration and verification of the census of corporate groups. Form for registration in the census is provided. The census verification of the groups of companies aims to check the veracity of the data communicated by the taxpayers in their tax returns census in relation to tax groups, in accordance with the data communicated or declared by the taxpayer and, with the data held by the Administration.

Responsible body

State Revenue Office

General information on the procedure

Starting method


Applicant: Administration

Place for presentation

Online, in the Tax Agency's E-Office.


The procedure is initiated ex officio by the Administration. The taxpayer may file a census declaration.

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. The filing shall be mandatory through the Tax Agency's E-Office when the complaining parties are obliged to receive communications and notifications electronically.

Information related to electronic processing

Identification system

Electronic certificate

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)

  • Act 27/2014, of 27 November,

    Of Corporation Tax. Article 58. (Official State Gazette 28-noviembre-2014)