Checking tax obligations
The procedure for checking tax obligations will check proper compliance with tax obligations and actions, elements and evaluations
Applicant: Ciudadano - Empresa
Online. Tax Agency Electronic Office.
In person, in the offices of the Tax Agency.
Initiated automatically by the local office. In the case of partial verifications, the taxpayer may request an extension to a general verification.
Start: The Tax Agency requires the taxpayer to appear in order to explain or justify any discrepancies.
Procedure: if applicable, actions to check compliance with tax obligations.
End: issue of the report or proceedings.
Reversal: Term: 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.
Appealing a Tax Agency decision: Term: One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied. It will be addressed to the administrative body that made the appealable decision.
Electronic DNI, Electronic certificate, PIN number
Level 4: Online processing
Artículos 3 a 15, 25, 87 a 115 bis y 144 a 146 del Reglamento general de las actuaciones y los procedimientos de gestión e inspección tributaria y desarrollo de las normas comunes de los procedimientos de aplicación de los tributos aprobado por RD 1065/2007, de 27 de julio. (BOE 5-septiembre-2007)