PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Oficio

• Citizen

• Clarification or justification of the discrepancies in the tax returns filed by the taxpayer

6 Month(s)

• Tax Agency

• Reversal: Time period: One month. Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
• Appealing a Tax Agency decision: Term: 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 resolved. It will be addressed to the administrative body that made the appealable decision.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 97 a 116, 131 a 133 (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 87 a 115, 155 a 156 (BOE 5-septiembre-2007)
• Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas y de modificación parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio (BOE 29-noviembre-2006)

• AEAT offices.
• Post offices.
• Online

• Start: Data verification: 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. Limited verification: By agreement of the competent body. The party liable for the tax payment will be notified in writing of the start of the proceedings, providing information on the nature and scope of said proceedings and on his/her rights and obligations while these are ongoing. When the data held by the Tax Office is sufficient for formulating the settlement proposal, the procedure can be started with notification of this proposal.
• Processing: Data verification: 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. Limited verification: The party liable for the tax payment that has been summoned shall appear at the location, date and time indicated for such purpose, and must provide the documentation and other requested elements. Prior to the ruling, the Administration will notify the proposed resolution or assessment to the party liable for the tax payment so that he/she may make declarations within a period of ten days. The declaration procedure may be disregarded when the ruling expressly states that it is not appropriate to rectify the tax situation as a result of the verification made.
• End: The data verification procedure will end in one of the following ways: a) Ruling indicating that a provisional assessment is not applicable or in which the errors observed are 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) Start of a limited verification or inspection procedure which includes the subject of the data verification. Data verification will not prevent subsequent checking of the subject of same. The limited verification procedure will end in one of the following ways: a) Express ruling by the Administration. b) Expiry. c) Start of an audit procedure that includes the subject of the limited verification.

• Online processing

• Electronic DNI
• Digital certificate
• Other
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Electronic notification by means of Enabled E-mail Address