VAT. Data verification / limited verification.
The verification procedure in Value Added Tax aims to clarify or justify the discrepancies in the tax returns or self-assessments filed by the party liable for the tax payment or the data relating to the tax returns or self-assessments.
Tax Agency offices
Other places included in Article 16 of Law 39/2015
Initiated automatically by the Tax Agency.
Start. Ex officio.
Data verification: By request from the local office for the party liable for the tax payment to explain or justify the discrepancy observed or the data contained in the party's tax return or self-assessment, or by means of notification of the settlement proposal when the local office has sufficient data to formulate it.
Limited verification: By agreement 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.
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.
Limited verification: 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.
The data verification procedure ends in any of the following manners:
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) Initiation of a limited or audit verification procedure that will include the subject of the data verification.
The limited verification procedure ends in any of the following manners:
a) Express ruling by the Administration.
c) Start of an audit procedure that includes the subject of the limited verification.
Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling being appealed, stating that no economic-administrative claim has been lodged against said ruling.
Economic-administrative claim: Application period: One month from the day following notification of the challenged ruling or from the date on which the proceedings or the prior motion for reversal are deemed rejected. It should be addressed to the administrative body that issued the ruling being challenged.
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, 163 a 165. (BOE 5-septiembre-2007)