VAT. Regularisation due to failure to file.

General Data


VAT. Regularisation due to failure to file.

Type of procedure





This procedure in Value Added Tax aims to verify the facts, decisions, elements, activities, operations and other circumstances that determine the obligation to pay taxes.

Responsible body

Tax Agency

General information on the procedure

Start method

Ex officio

Applicant: Administration

Place of presentation

AEAT (Tax Agency) offices.
Post offices
Other places established in Article 16 of Law 39/2015 (Ley 39/2015)


Initiated automatically by the Tax Agency.

Procedure/service stages

Start: 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.
Procedure. 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.

Resolution deadline

6 months

Resolution body

Tax Agency


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.

Information concerning electronic procedure

Identification system

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

Interactivity level

Level 4: Electronic processing


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)