Skip to main content

National Tax Administration Office (ONGT) inspection procedure

General data


National Tax Administration Office (ONGT) inspection procedure

Type of procedure





Procedure for implementing audit actions in relation to Inheritance and Donations Tax which fall under the scope of the National Tax Management Office

Responsible body

Tax Agency

General information on the procedure

Start-up method


Applicant:Citizen - Company

Place of presentation


Phases of the procedure/service

Home:communication of the start of audit actions

Processing:a) Instruction of the case.b) Hearing process.c) Signing of statements.d) Declarations of disagreement with the statements.

Termination:Assessment decision.In cases of conformity, if there is no express assessment within one month from signing, the report will be the assessment.In the case of statements of agreement, if there is no assessment within ten days from signing, the report will be the assessment.Reports that disagree always entail an express assessment decision.In the case of partial verifications, the taxpayer may request an extension for a general verification pursuant to Art.149 of the General Tax Act 58/2003 of 17 December, and Art. 179 of the general regulation of tax management and audit measures and procedures and implementing common rules governing tax application procedures approved by Royal Decree 1065/2007 of 27 July.


Electronic processing

Resolution deadline

According to applicable regulations

Resolution body

Tax Agency


Replenishment:within a period of one month, optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are resolved.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic ID card, Electronic certificate, Others, PIN key

Level of interactivity

Level 4:Electronic processing