Checking values.
Checking values.
The Tax Administration may proceed to verify values in accordance with the means provided for in Article 57 of the General Tax Law, unless the taxpayer has declared using the values published by the acting Administration itself in application of any of the aforementioned means. (art. 134 LGT).
The verification of values may also be carried out as a specific action in one of the following procedures:
a) Procedure initiated by declaration.
b) Limited verification procedure.
c) Inspection procedure.
General information
- Regional ministry
- Consejeria De Economia, Hacienda, Financiacion Autonomica Y Fondos Europeos
- Governing board
- Direccion De La Agencia Cantabra De Administracion Tributaria - Acat (DIR3: A06004075)
- Classification
- Tributary
- Subject(s)
- Relations of the citizen, company or public employee with the Administration
- Taxes and other taxes
- Starting way
- Ex officio
- Target
- Citizens
- Legal entities, self-employed persons and registered professionals
- Administration and public employees
- Subject to fees
- No
- Languages in which the procedure can be completed
- Spanish
- Allow power of attorney
- Yes
- Links to web pages with specific information
- Type
No links are included
Requirements
The values will be verified ex officio unless the taxpayer has declared using the values published by the acting Administration itself in application of any of the aforementioned means.
Deadlines and submission
- Deadline for submission
The one that corresponds according to the regulations governing each tax.
- Submission deadline start date
- -
- Submission deadline end date
- -
- Periodicity
- Continuous
- Means of submission
- Online and in person
-
- Online submission
- At the General Electronic Registry
- This procedure admits electronic submission in its specific application
- Art. 14. 2 of the Law 39/2015, of 1 October, of the Common Administrative Procedure of the Public Administrations, establishes the obligatory nature of the electronic management for certain subjects as, for example, a) The juridical persons, b) Entities without legal personality, c) Those who carry out a professional activity for which compulsory membership is required, for the procedures and actions they carry out with the Public Administrations in the exercise of said professional activity. In any case, within this group, notaries and property and mercantile registrars shall be included. d) Those who represent an interested party who is obliged to relate electronically with the Administration, e) The employees of the Public Administrations for the procedures and actions that they carry out with them due to their condition of public employee, in the form in which it is determined by regulation by each Administration.
- Place(s) for in-person submission
Before the competent bodies of the Tax Administration of Cantabria.
Required documentation
- It is not necessary to provide documentation
Processing and resolution
- Instructor board
- The competent body that corresponds by reason of the matter.
- Attributive rule
The Procedure is regulated in Article 134 of Law 58/2003, of 17 December, General Tax Law and Articles 157 to 160 of the General Regulations on Tax Management and Inspection Actions and Procedures and on the development of common rules for the Procedures for the application of taxes (RD 1065/2007, of 27 July).
- Reports or opinions
-
- Valuation report. (elaboration deadline: N/A.).
- Resolution entity
- The competent body that corresponds by reason of the matter.
- Attributive rule
- Law 58/2003, of 17 December, General Taxation.
- Royal Decree 1065/2007, of 27 July, approving the General Regulations on tax management and inspection actions and procedures and on the development of common rules on tax application procedures.
- Royal Decree 939/2005, of 29 July, approving the General Collection Regulations.
- Maximum deadline for decision
- 6 Months
- Average deadline for decision
- 6 Months
- Effects of the administrative silence or inactivity of the Administration
- Initiation ex officio:
- Negative
- Does it put an end to the administrative procedure?
- No
Appeals
- Type
Contradictory expert appraisal, art. 57 LGT, within the period of the first appeal or claim that proceeds against the assessment made in accordance with the values verified administratively or, when the tax regulations so provide, against the act of verification of values duly notified. In cases where the tax regulations provide for it, the interested party may reserve the right to promote the contradictory expert appraisal.
- Board
Before the body that issued the liquidation.
- Deadline
- 1 month.
Regulations
- Regulation applied
-
- Royal Decree 520/2005, of 13 May, approving the General Regulations for the implementation of Law 58/2003, of 17 December, General Taxation, on administrative review.
-
- Law 58/2003, of 17 December, General Taxation.
-
- Royal Decree 1065/2007, of 27 July, approving the General Regulations on tax management and inspection actions and procedures and on the development of common rules on procedures for the application of taxes. arts. 157 to 160).
-
- Decree 125/2008, of 26 December, approving the Regulations on the Organisation and Operation of the Cantabrian Tax Administration Agency.
-
- Royal Decree 939/2005, of 29 July, approving the General Collection Regulations.
Do you need help?
The 012 General Telephone Information Service will be available 24 hours a day, every day of the year, according to the following timetable:
- Personal telephone attention by means of information agents, from 9:00 to 21:00 hours from Monday to Friday, excluding public holidays.
Mechanised attention, via voicemail, during other hours and on public holidays. - Incoming calls to the mailbox will be recorded and then, from the General Information Telephone 012, a response call will be made to the citizen to resolve his or her request for information.
- For telephone calls from outside the Autonomous Community of Cantabria you can dial 942 395 563 (from abroad +34 942 395 563); if you are calling from Cantabria, you can dial 942 395 562.
- This service is only available in Spanish.