Checking tax obligations

Denomination

Checking tax obligations

Procedure type

Taxation

Subject

Taxes

Purpose

The objective of the obligation verification procedure will be to verify adequate compliance with tax obligations as well as the acts, elements and assessments

Responsible body

State Revenue Office

Start form

job

Applicant: Citizen - Company

Place for presentation

Telematics. Tax Agency eOffice.

Face to face in 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

Start: Impersonation of AEAT so that the taxpayer can clarify or justify possible discrepancies.

Procedure: carrying out, where appropriate, actions to verify compliance with obligations.

End: issuance of report or diligence.

Forms

Electronic processing

Resolution deadline

18 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing