Procedure

Checking tax obligations

General Data

Name

Checking tax obligations

Type of procedure

Taxation

Subject

Taxes

Object

The procedure for checking tax obligations will check proper compliance with tax obligations and actions, elements and evaluations

Responsible body

Tax Agency

General information on the procedure

Start method

ex officio

Applicant: Ciudadano - Empresa

Place of presentation

  • Online. Tax Agency Electronic Office.

  • In person, in the offices of the Tax Agency.

Documents

Initiated automatically by the local office. In the case of partial verifications, the taxpayer may request an extension to a general verification.

Procedure/service stages

  • 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.

Forms

On-line processing

Resolution deadline

18 Months

Resolution body

Tax Agency

Appeals

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.

Information concerning electronic procedure

Identification system

Electronic DNI, Electronic certificate, PIN number

Interactivity level

Level 4: Online processing

Normativa

Normativa Básica

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)

Ley 34/2015, de 21 de septiembre,de modificación parcial de la Ley 58/2003, de 17 de diciembre, General Tributaria. (BOE, 22-septiembre-2015)

Artículos 97 a 116, 141,142, 145 de la Ley 58/2003, de 17 de diciembre, General Tributaria. (BOE 18-diciembre-2003)