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Formal verification procedure ROI/REDEME/REDEF

General Details

Denomination

Formal verification procedure ROI/REDEME/REDEF

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure to carry out census verification actions, verify compliance with the requirements to be registered in the ROI/REDEME/REDEF censuses, and clarify possible discrepancies.

Responsible body

State Revenue Office

General information of the procedure

Start form

job

Applicant: Company - Citizen

Place for presentation

Telematics, at the electronic headquarters of the Tax Agency.

Documentation

Documentation to justify possible discrepancies

Phases of the procedure/service

Start: The Tax Agency requires the taxpayer to appear in order to explain or justify any discrepancies

Procedure: if applicable, verification of the tax register.

End: issuing of the corresponding report

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: within a period of one month, optional, with the office that made the 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 directed to the administrative body that issued the claimable act.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic certificate, Others, PIN code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

  • Ley 58/2003, de 17 de diciembre,

    General Tributaria. Artículos 97 a 116, 141,142, 145. (BOE 18-diciembre-2003)

  • Real Decreto 1065/2007, de 27 de julio,

    por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 3 a 15, 25, 87 a 115 bis y 144 a 146. (BOE 5-septiembre-2007)