PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Information returns. Verification of data / Limited verification.

The Tax Agency may initiate proceedings to verify data in the following cases:

a) When the tax return or self-assessment of the party liable for the tax payment contains defects or arithmetic errors.

b) When the declared data do not coincide with the content of other tax returns by the same taxpayer or with data held by the Tax Agency.

c) When the regulations are clearly applied incorrectly in the filed tax return or self-assessment or in the supporting documents .

d) When an explanation or justification of the data contained in the filed tax return or self-assessment is required, provided that it does not refer to economic activities.