Procedure

Limited verification procedure, customs and excise audit actions

General Data

Name

Limited verification procedure, customs and excise audit actions

Type of procedure

Taxpayer

Subject

Taxes

Object

The limited verification procedure aims to verify the facts, decisions, elements, activities, operations and other circumstances that determine the tax obligation.

Responsible body

Tax Agency

General information on the procedure

Start method

Ex officio

Applicant: Administration

Place of presentation

  • Online

  • AEAT (Tax Agency) offices

  • Post offices

  • Other places established in Article 16 of Law 39/2015

Documents

It is officially instigated by the Administration.

Procedure/service stages

  • Initial step: 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.

  • Formalities: 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.

Forms

On-line processing

Resolution deadline

6 Month/s

Resolution body

Tax Agency

Appeals

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.

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.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 97 a 116, 136 a 140. (BOE 18-diciembre-2003)

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, 163 a 165. (BOE 5-septiembre-2007)