Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Control of filing of returns and self-assessments

Type of procedure/service
Tax information
Subject
Taxes
SIA code
998117
Description

This procedure is aimed at ensuring fulfilment of the obligation to file tax returns and self-assessments in the following cases:

When they are obliged to do so due to their census circumstances.

When the obligation comes to light due to the filing of other tax returns, self-assessments or notification of data belonging to the party liable for the tax payment.

When it is derived from information held by the local office obtained from third parties.

When it comes to light during other tax application actions or procedures.

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

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