Data verification procedure by Excise Tax Management Offices
The data verification procedure takes place:
a) When the tax return or self-assessed tax return has formal defects or mathematical errors.
b) When the declared data do not coincide with the content of other tax returns by the same taxpayer.
c) When the regulations are seen to be unduly applied.
d) When an explanation or justification of information is required, provided this does not refer to economic activity.
AEAT (Tax Agency) offices
Other places established in Article 16 of Law 39/2015
It is officially instigated by the Administration.
Start: Ex officio. By requirement of the Administration so that the party liable for the tax payment explains or justifies the discrepancy observed or the data contained in his/her tax return or self-assessment, or by means of notification of the assessment proposal when the Administration has sufficient data to formulate it.
Procedure: Data verification: Prior to the ruling or execution of the provisional assessment, the Administration will notify the party liable for the tax payment of the decision or assessment proposal to allow him/her to file declarations within a period of ten days.
End: The procedure will end in one of the following ways:
a) Ruling indicating that a provisional assessment is not applicable or that observed faults must be rectified.
b) Provisional assessment. It must be based on a reference specific to the legal facts and grounds taken into account in the assessment.
c) Rectification, explanation or justification of the discrepancy or data subject to the requirement on the party liable for the tax payment. This circumstance will be recorded in the proceedings, there being no need to make an express ruling.
e) Instigation of a limited or audit verification procedure that will include the subject of the data verification.
The data verification will not impede the subsequent verification of the subject.
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.
Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN
Level 4: Electronic processing
Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 87 a 115, 155 a 156. (BOE 5-septiembre-2007)