Our firm’s tax department can advise, represent, and defend your interests in a wide variety of tax verification procedures.

The tax administration, in the framework of tax management procedures, reviews taxpayers’ declarations and self-assessments. The most common tax checks are data verification and limited testing.

The data verification procedure is a procedure whereby the Administration has very limited powers. It can only perform a series of operations to obtain certain data or documents based on which it issues a decision. A data verification procedure can only be carried out when (i) the statement or self-assessment of the tax obligation has formal or arithmetic errors; (ii) where the data declared by the taxpayer does not match those contained in other declarations submitted by the same taxpayer or those held by the administration; (iii) where there is an incorrect application of the regulations which is evident in the declaration or self-assessment submitted or the supporting documents submitted; and (iv) where clarification or justification of any data relating to the declaration or self-assessment submitted is required, provided that it does not relate to the carrying out of economic activities.

In contrast, a limited check is a procedure whereby the Administration has broader powers than it has in the data verification procedure. However, these are not as extensive as the inspection procedure. This procedure takes place (i) when errors in its contents or discrepancies are noted between the data declared or supporting information provided and the information held by the administration; (ii) where, in connection with self-assessments, declarations, data communications or applications submitted by the tax liability, it is appropriate to check all or any element of the tax liability; (iii) where, according to the background in the administration, the obligation to declare or the realisation of the taxable fact of the tax or the factual budget of tax liability is revealed, without the submission of the self-assessment or tax return.

Our office specialises in processing these tax procedures and defending and representing taxpayers, applying both the rules governing the procedure and those regulating the main tax liability of the declaration, self-assessment, communication, or application.

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