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Verification of tax obligations

General data

Designation

Verification of tax obligations

Type of procedure

Taxation

Subject

Taxes

Object

The procedure for checking tax obligations will check proper compliance with tax obligations and actions, elements and evaluations

Responsible body

Tax Agency

General information on the procedure

Start-up method

office

Applicant:Citizen - Company

Place of presentation

Telematics.Electronic office of the Tax Agency.

Face-to-face.at Tax Agency offices.

Documentation

It is initiated ex officio by the Administration.In the case of partial verifications, the taxpayer may request an extension to a general verification.

Phases of the procedure/service

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

Processing:carrying out, where appropriate, verification of compliance with obligations.

Termination:issuance of a report or a proceeding.

Forms

Electronic processing

Resolution deadline

18 Month(s)

Resolution body

Tax Agency

Resources

Replenishment:Deadline: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:Deadline:One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations

  • Articles 3 to 15, 25,

    87 to 115 bis and 144 to 146 of the General Regulation on tax management and inspection actions and procedures and development of the common rules for tax application procedures approved by RD 1065/2007, of 27 July.(BOE 5-September-2007)

  • Law 34/2015, of 21 September,

    of the partial amendment of Act 58/2003, of 17 December, on General Tax.(Official State Gazette, 22-September-2015)

  • Articles 97-116, 141,

    142, 145 of Law 58/2003 of 17 December 2003 on General Taxation.(BOE 18-December-2003)