Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Customs and Excise audit verification and investigation procedure
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 998098
Description: The audit procedure will aim to verify and investigate the correct compliance of the tax obligations and, where applicable, to correct the tax situation of the party liable for the tax payment by carrying out one or several assessments. The decisions, elements and valuations declared by the parties liable for the tax payment in their tax returns will be verified. The investigation will aim to discover the existence, if appropriate, of relevant undeclared tax facts or incorrectly declared by the parties liable for the tax payment.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient office

Documents

It is officially instigated by the Administration. In the case of partial verifications, the taxpayer may request an extension to a general verification.

Deadline for resolution

12 Month(s)

Administrative silence office

None

Competent bodies

End of procedure

Appeals

Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the previous procedure or motion for reversal is deemed to be dismissed. It shall be addressed to the administrative body that made the appealable decision.

Basic Regulations

Place of submission

Stages of procedure

Start: Communication of the start of audit actions.
Procedure: a) Instruction of the case. b) Hearing process. c) Signing of statements. d) Declarations of disagreement with the statements.
End: Assessment decision. In cases of conformity, if there is no express assessment within one month from signing, the report will be the assessment. In the case of statements of agreement, if there is no assessment within ten days from signing, the report will be the assessment. Reports that disagree always entail an express assessment decision. In the case of partial verifications, the taxpayer may request an extension for a general verification pursuant to Art.149 of the General Tax Act 58/2003 of 17 December, and Art. 179 of the general regulation of tax management and audit measures and procedures and implementing common rules governing tax application procedures approved by Royal Decree 1065/2007 of 27 July.

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