Provision of documentation requested during the inspection visit

Denomination

Provision of documentation requested during the inspection visit

Procedure type

Inspector

Subject

Taxes

Purpose

Procedure for electronically providing the documentation requested in the course of a visit by the Inspectorate, as part of the development of its actions.

Responsible body

State Revenue Office

Start form

job

Applicant: Citizen - Company

Place for presentation

Telematic

Phases of the procedure/service

There are no specific processing phases

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Basic Regulations

• Law 58/2003, of December 17,

  on Tax General. Articles 93, 97 to 116, 141, 142, 145 (Official State Gazette 18 December 2003).

• Royal Decree 1065/2007, of July 27,

  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 30, 166, 169 and 171 to 174 (BOE 5-September-2007)