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Information returns. Verification of data / Limited verification.
| SIA code: 203597The Tax Agency may initiate proceedings to verify data in the following cases: a) When the tax return or self-assessment of the party liable for the tax payment contains defects or arithmetic errors. b) When the declared data do not coincide with the content of other tax returns by the same taxpayer or with data held by the Tax Agency. c) When the regulations are clearly applied incorrectly in the filed tax return or self-assessment or in the supporting documents . d) When an explanation or justification of the data contained in the filed tax return or self-assessment is required, provided that it does not refer to economic activities.
Procedure to authorise the constitution of a comprehensive guarantee, including possible reductions or exemption.
Consists of completing Form 791, electronic payment of the examination rights fees and submission of the participation application already completed.
Customs representative. Reimbursement of unduly paid examination fees.
| SIA code: 204668Application for reimbursement of examination fees paid for participation in aptitude tests in the Customs Representative selection process.
Transit: Authorised consignee of the EU/common.
| SIA code: 203648Procedure authorising the simplification of consignees of the European Union and/or common transit.
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State Tax Administration Agency. AEAT
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