PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Audit and investigation inspection.

The aim of the inspection is to audit and investigate correct compliance with the obligation to pay taxes and, as applicable, to regularise the tax situation of the taxpayer, drawing up one or several settlements. The aim of the audit is to verify the certifications, elements and values declared by taxpayers in their tax returns. 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.