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Administrative Procedures

General Information

Name

Tax register verification - Management and control of the Monthly Refund Register

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997799
Description

Registration verification aims to check the correctness of the data provided by parties liable for tax in their tax returns, in accordance with the data provided or declared by the party liable for the tax payment, the data held by the Administration and via the physical and documentary examination of the facts and circumstances at the headquarters, offices, premises and establishments of the party liable for the tax payment.

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

General information on the procedure/service

Instigating party
  • Interesado
  • Oficio
Recipient interested party
  • Citizen
  • Business
Recipient office
  • Administration
Documents
  • In order to access the monthly refund register, Form 036 or 039 must be filed in the case of a group of organisations.
Deadline for resolution

3 Month(s)

Administrative silence interested party
Negative
Administrative silence office
Expiry
Competent bodies
  • Tax Agency
End of procedure
No
Appeals
  • Reconsideration: Application period: One month. Optional, to the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
  • Economic-administrative claim: Application period: One month from the day following notification of the contested action or the date on which the proceedings or prior motion for reversal is deemed to be resolved It shall be addressed to the administrative body that declared the appealable decision.
Basic Regulations
Regulations applicable to online processing
Place of submission
  • Online.
  • Post offices
  • Tax Agency offices
  • Other places included in Article 16 of Law 39/2015
Stages of procedure
  • Initial step: By requirement of the local tax office so that the party liable for the tax payment explains or justifies the discrepancy observed in the data relating to their tax register declaration or by notifying the proposed ruling, when the local tax office has sufficient data to formulate it.
  • Procedure: The local office shall notify the proposed ruling to the party liable for the tax payment, granting a period of ten days in which to make declarations. In this phase, the local office may undertake tax register verification actions.
  • End: By means of any of the following methods: a) Ruling, which rectifies the tax register data of the party liable for the tax payment. b) Rectification, explanation or justification of the discrepancy or of the data that is the object of the requirement by the party liable for the tax payment, without the need to pass an explicit ruling. This circumstance shall be explicitly recorded. c) Expiry. d) Instigation of a limited or audit verification procedure that includes the object of the rectification procedure.
URl for online processing
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Forms
Identification system(s)
  • Electronic DNI
  • Digital certificate
  • Clave PIN
Integrated in Clave
Yes
Practice notifications
  • Postal
  • Electronic notification by means of Electronic Submission
  • Electronic notification by means of Enabled E-mail Address
Subject to fees
No
Level of interactivity
Level 4: Online procedure

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