Procedure

Verification of tax address.

General Data

Name

Verification of tax address.

Type of procedure

Tax

Subject

Taxes

Object

Verification of the tax address declared by the party liable for the tax payment and, in the event of being incorrect, its rectification.

Responsible body

Tax Agency

General information on the procedure

Start method

Ex officio

Applicant: Administration

Place of presentation

  • Online.

  • Tax Agency offices.

  • Post offices.

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

Documents

Request, where applicable, by any entity of the Tax Agency or of another affected local tax office. Report on the background facts that were required, which will accompany the request. Commencement agreement issued by the competent body.

Procedure/service stages

  • Initial step: Commencement agreement issued by the competent body, of its own initiative or at the request of another Tax Agency body or affected local tax office.

  • Procedure: Request for a report from the body that has geographical jurisdiction for the new address. Notification of the existence of the procedure to the local tax offices of the affected autonomous regions. Notification of the proposed ruling to the party liable for the tax payment and the affected local tax offices. Filing of declarations by the party liable for the tax payment and affected local tax offices within a period of fifteen days from the notification of the proposed ruling.

  • End: Justified ruling confirming or rectifying the tax address declared by the party liable for the tax payment. Notification of the ruling to the Tax Agency bodies involved, the party liable for the tax payment and the affected local tax offices.

Resolution deadline

Six month(s)

Resolution body

Tax Agency

Appeals

Reconsideration: Application period: One month. Optional, to 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 action or following the date on which the proceedings or prior motion for reversal are deemed to be dismissed. It shall be addressed to the administrative body that declared the appealable decision.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, No authentication needed

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

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 148 a 152. (BOE 5-septiembre-2007)