PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

VAT. Data verification / limited verification. Groups of organisations.

The data verification procedure for Value Added Tax in relation to corporate groups aims to clarify or justify the discrepancies in the tax returns or self-assessments filed by the party liable for the tax payment or the data relating to the tax returns or self-assessments.

The limited verification procedure in relation to corporate groups can verify the facts, decisions, elements, activities, operations and other circumstances that determine the tax obligation. These verification functions evaluate the facts, decisions, activities, operations and negotiations carried out by the party liable for the tax payment. This evaluation will be irrespective of the previous evaluation of these elements by the party and the year or period in which it was completed.