Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Special Personal Income Tax verification procedure

Type of procedure/service
Tax information
Subject
Taxes
SIA code
201290
Description

Deriving from Personal Income Tax, the verification procedure 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.

Deriving from Personal Income Tax, the limited verification procedure aims to verify the facts, decisions, elements, activities, operations and other circumstances that determine the tax obligation.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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