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Administrative Procedures

General Information

Name

Limited verification procedure by excise tax management offices

Type of procedure/service
Tax information
Subject
Taxes
SIA code
998100
Description

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)

General information on the procedure/service

Instigating party
  • Oficio
Recipient office
  • Administration
Documents
  • It is officially instigated by the Administration.
Deadline for resolution

6 Month(s)

Administrative silence office
Expiry
Competent bodies
  • Tax Agency
End of procedure
No
Appeals
  • Reconsideration: Application period: One month. Optional and filed with 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 the notification of the contested decision or the day on which the previous procedure or motion for reversal is deemed to be dismissed. It shall be addressed to the administrative body that made the appealable decision.
Basic Regulations
Place of submission
  • Online
  • AEAT (Tax Agency) offices
  • Post offices
  • Other places established in Article 16 of Law 39/2015
Stages of procedure
  • Start: Ex officio.By decision of the competent body. The launch of the actions will be notified to the party liable for the tax payment by means of a communication, indicating the nature and scope of the actions and informing the party of its rights and obligations during the process. When the data held by the Tax Agency is sufficient to formulate an assessment proposal, the procedure may be initiated by notification of this proposal.
  • Procedure: The party liable for the tax payment that has been summoned shall appear at the location, date and time indicated for such purpose, and must provide the documentation and other requested elements. Prior to the ruling, the Administration will notify the proposed resolution or assessment to the party liable for the tax payment so that he/she may make declarations within a period of ten days. The declarations procedure may be disregarded when the ruling expressly states that it is not appropriate to rectify the tax situation as a result of the verification made.
  • End: The procedure will end in one of the following ways: a) Express ruling by the Administration. b) Expiry. c) Start of an audit procedure that includes the subject of the limited verification.
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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