Checking tax obligations

Denomination

Checking tax obligations

Procedure type

Taxation

Subject

Taxes

Purpose

The verification procedure of obligations will aim to verify the proper fulfillment of tax obligations as well as the acts, elements and valuations

Responsible body

State Revenue Office

Start form

job

Applicant: Citizen - Company

Place for presentation

Telematics. Tax Agency eOffice.

In person. in the offices of the Tax Agency.

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. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

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

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing