Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

INCOME TAX. Data verification/limited verification. Special system applicable to workers posted to Spanish territory. (Form 151. For taxpayers who opted for this system after 1 January 2015).

Type of procedure/service
Tax information
Subject
Taxes
SIA code
1286261
Description

Derived 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.

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

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