Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Verification and audit procedure (taxpayers in the objective evaluation system)
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 998120
Description: 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.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient office

Documents

Deadline for resolution

In accordance with applicable regulations

Administrative silence office

None

Competent bodies

End of procedure

Appeals

Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling being appealed, stating that no economic-administrative claim has been lodged against said ruling.
Economic-administrative claim: Application period: One month from the day following notification of the challenged ruling or from the date on which the proceedings or the prior motion for reversal are deemed rejected. It should be addressed to the administrative body that issued the ruling being challenged.

Basic Regulations

Place of submission

Stages of procedure

Start: Notification of start of audit proceedings.
Tramitación: a) Instrucción del expediente. b) Trámite de audiencia. c) Firma de actas. d) Alegaciones a las actas de disconformidad.
End: Settlement decision.

URl for online processing