Procedure

ROI/REDEME formal verification procedure

General Data

Name

ROI/REDEME formal verification procedure

Type of procedure

Taxation

Subject

Taxes

Object

Procedure for verifying the tax register, checking the requirements are met for inclusion in the ROI/REDEME register, and explaining any discrepancies.

Responsible body

Tax Agency

General information on the procedure

Start method

ex officio

Applicant: Ciudadano - Empresa

Place of presentation

  • Online, at the Tax Agency Electronic Office

Documents

Registration form to provide the necessary documentation

Procedure/service stages

  • Start: the Tax Agency requires the taxpayer to appear in order to explain or justify the possible discrepancies.

  • Procedure: if applicable, verification of the tax register.

  • End: issuing of the corresponding report

Forms

On-line processing

Resolution deadline

3 Months

Resolution body

Tax Agency

Appeals

Reconsideration: within the period of one month, optional, at the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim: within the period of 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.

Information concerning electronic procedure

Identification system

Electronic DNI, Electronic certificate, Others, PIN number

Interactivity level

Level 4: Online processing

Normativa

Normativa Básica

Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 97 a 116, 141,142, 145. (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 3 a 15, 25, 87 a 115 bis y 144 a 146. (BOE 5-septiembre-2007)