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Administrative Procedures
General Information
- Name
-
Amendment of tax registry details
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 200986
- Description
-
Registration verification aims to check the correctness of the data provided by parties liable for tax in their tax returns, in accordance with the data provided or declared by the party liable for the tax payment, the data held by the Administration and via the physical and documentary examination of the facts and circumstances at the headquarters, offices, premises and establishments of the party liable for the tax payment.
- 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
-
- Tax Agency
- End of procedure
- No
- Appeals
-
- Reconsideration: Application period: One month. Optional, before the office that issued the administrative decision 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. Artículo 123. (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 144 a 146. (BOE 5-septiembre-2007)
- Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 123. (BOE 18-diciembre-2003)
- Place of submission
-
- Online.
- AEAT offices.
- Post Offices.
- Other places established in Article 16 of Law 39/2015.
- Stages of procedure
-
- Start: By requirement of the local tax office so that the party liable for the tax payment explains or justifies the discrepancy observed in the data relating to their tax register declaration or by notifying the proposed ruling, when the local tax office has sufficient data to formulate it.
- Procedure: The local office shall notify the proposed ruling to the party liable for the tax payment, granting a period of ten days in which to make declarations. During the proceedings, the Administration may carry out tax register verifications.
- Completion: By means of any of the following methods: a) Ruling, which rectifies the tax register data of the party liable for the tax payment. b) Amendment, explanation or justification of the discrepancy or of the data that is the object of the requirement by the party liable for the tax payment, without the need to pass an explicit ruling. c) Expiry. d) Instigation of a limited verification or audit procedure that includes the object of the amendment procedure of the tax register situation.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Other
- Clave PIN
- Integrado en Clave
- $Resources:labelNoProcede;
- 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
