Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name

Control of filing of returns and self-assessments

Type of procedure/service

Tax information

Subject

Taxes

SIA code

998117

Description

This procedure is aimed at ensuring fulfilment of the obligation to file tax returns and self-assessments in the following cases:

a) When they are obliged to do so due to their census circumstances.

b) When the obligation comes to light due to the filing of other tax returns, self-assessments or notification of data belonging to the party liable for the tax payment.

c) When it is derived from information held by the local office obtained from third parties.

d) When it comes to light during other tax application actions or procedures.

Body responsible for the procedure

State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Oficio

Recipient office

Administration

Documents

The procedure is automatically commenced by the local office. The interested party may file the omitted tax return or self-assessment .

Deadline for resolution

3 Month(s)

Administrative silence office

Expiry

Competent bodies

Tax Agency

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

Online
Post offices.
Tax Agency offices.
Other places included in Article 16 of Law 39/2015

Stages of procedure

Start: Request requiring the party liable for the tax payment to file the omitted tax return or self-assessment or, as appropriate, notify the corresponding census modification or cancellation.
Procedure: Pleas of the party liable for the tax payment .
End: The procedure will end in one of the following ways: a) Based on having filed the omitted tax return or self-assessment . b) Based on justification of the non-application of or exemption from compliance with the filing obligation. c) Based on the initiation of a verification or audit procedure. d) Based on expiry, once three months have elapsed without notification of an express resolution that ends the procedure.

URl for online processing