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Administrative Procedures
General Information
- Name
-
Verification of data / Restricted checking of absolute discrepancies in form 190 .
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 201061
- Description
-
Withholder is charged for the amounts effectively withheld but not deposited or declared on form 190.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Oficio
- Recipient office
-
- Administration
- Deadline for resolution
-
6 Month(s)
- Administrative silence office
- None
- Competent bodies
-
- Tax Agency
- End of procedure
- No
- Appeals
-
- Economic-administrative claim: Application period: 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 rejected. It will be addressed to the administrative body that issued the appealable ruling.
- Reconsideration: Application period: One month. Optional, before the office that issued the administrative ruling to be appealed, stating that no economic or administrative claim has been lodged against it.
- Basic Regulations
-
- Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 131 a 133, 136 a 140. (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 155 a 156, 163 a 165. (BOE 5-septiembre-2007)
- Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 131 a 133, 136 a 140. (BOE 18-diciembre-2003)
- Place of submission
-
- Online
- AEAT (Tax Agency) offices
- Stages of procedure
-
- There are no specific procedure stages
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Practica notificaciones
-
- Postal
- Electronic notification by means of Electronic Submission
- Electronic notification by means of Enabled E-mail Address
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Page update date:18/07/2023
