PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Verification and audit procedure (taxpayers in the objective evaluation system)

The aim of the inspection is to verify and investigate correct compliance with tax obligations by taxpayers who pay taxes under the objective evaluation system and, as applicable, to regularise the tax situation of the taxpayer, by making one or several settlements. The decisions, elements and valuations declared by the parties liable for the tax payment in their tax returns will be verified. The aim of the investigation is to discover the existence, as the case may be, of undeclared or incorrectly declared taxable items in the tax return.