Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name

Information returns. Verification of data / Limited verification.

Type of procedure/service

Tax information

Subject

Taxes

SIA code

203597

Description

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.

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

Expiry

Competent bodies

National Tax Administration Agency

End of procedure

Appeals

Appeal: Period: One month. Voluntarily, to the office issuing the administrative ruling to be be appealed, indicating that no economic-administrative claim has been lodged against it.
Economic-Administrative Claim: Period: One month from the day after notification of the ruling to be appealed or on which the previous procedure or appeal is understood to have been rejected. To be addressed to the administrative body which issued the ruling to be appealed.

Basic Regulations

Place of submission

Online
Post Offices
AEAT offices.
Other places established in Article 16 of Law 39/2015.

Stages of procedure

Start: By request from the local office for the party liable for the tax payment to explain or justify the discrepancy observed or the data contained in the party's tax return or self-assessment, or by means of notification of the settlement proposal when the local office has sufficient data to formulate it.
Procedures: Prior to the ruling or execution of the provisional assessment, the Administration will notify the party liable for the tax payment of the decision or assessment proposal to allow him/her to file declarations within a period of ten days.
Termination: The data verification procedure ends in any of the following manners: a) Ruling indicating that a provisional assessment is not applicable or that observed faults must be rectified. b) Provisional assessment. It must be based on a reference specific to the legal facts and grounds taken into account in the assessment. c) Rectification, explanation or justification of the discrepancy or data subject to the requirement on the party liable for the tax payment. This circumstance will be recorded in the proceedings, there being no need to make an express ruling. d) Expiry. e) Instigation of a limited or audit verification procedure that will include the subject of the data verification. The data verification will not impede the subsequent verification of the subject.

URl for online processing