VAT. Data verification / limited verification. Groups of organisations.
The data verification procedure for Value Added Tax in relation to corporate groups 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.
The limited verification procedure in relation to corporate groups can verify the facts, decisions, elements, activities, operations and other circumstances that determine the tax obligation. These verification functions evaluate the facts, decisions, activities, operations and negotiations carried out by the party liable for the tax payment. This evaluation will be irrespective of the previous evaluation of these elements by the party and the year or period in which it was completed.
Online, at the Tax Agency e-Office
Initiated automatically by the local office.
Start: Ex officio.
Data verification: By request from the Tax Agency 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.Procedure:
Data verification: Prior to the ruling or execution of the provisional assessment, the Tax Agency 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 Tax Agency 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 declaration 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 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 by 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.
Data verification will not prevent the subsequent checking of the subject of the same.The data verification procedure ends in any of the following manners:
a) Express ruling by the Tax Agency.
c) Start of an audit procedure that includes the subject of the limited verification.
Appealing a Tax Agency decision. Time period: One month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed. It will be addressed to the administrative body that made the appealable decision. Presentation via the AEAT e-Office is mandatory if the claimant is obliged to receive communications and notifications electronically.
Reversal. Time period: One month. Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Electronic Certificate, PIN Number
Level 4: Online 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 ter, 155 a 156, 163 a 165 (BOE 5-septiembre-2007)