Ask Guiri

AEAT procedures

Comprobación limitada

A comprobación limitada is a tax-management procedure in which the tax authority checks facts and records relevant to a tax obligation using the limited powers listed in the General Tax Law.

Plain English: limited audit

Definition

The authority may examine returns and supporting documents, information already held by the administration, tax records and invoices, and — under the statutory conditions — commercial accounting. It cannot use every power available in a full inspection: for example, it cannot ask third parties for information about financial movements, although it may ask the taxpayer to justify financial operations that affect the tax. The procedure can end by express resolution, expiry, or the opening of an inspection covering the same subject. Follow the scope and response period stated in the notice.

  • Read the tax, period, facts, and documents included in the stated scope before gathering evidence.
  • Answer the request actually made; do not assume the authority is conducting a full inspection.
  • Keep the notice, submitted evidence, filing receipt, and final resolution together.

Example: if the notice checks one deduction for one tax year, organize the documents for that stated scope and use its response route and period.

Where this appears

Comprobación limitada can appear in Spanish forms, appointment screens, official letters, PDF instructions, receipts, or portal status messages. This term usually appears in AEAT or Hacienda notices. Pay attention to the issue date, response window, reference number, tax year, and whether the notice asks for payment, documents, clarification, or an appeal.

Use the term as a clue, not the whole answer. A public definition can explain the usual meaning, but a personal document may change the deadline, office route, evidence required, or risk of ignoring the message.

What to check next

  • Match the office

    Check whether the term belongs to AEAT, Seguridad Social, Policía Nacional, Extranjería, city hall, DGT, health services, a bank, or another provider.

  • Find the source of truth

    Use the official source, related guide, or related glossary terms before paying a fee, booking a cita, submitting a form, or responding to a notice.

  • Keep personal decisions inside Ask Guiri

    If this term appears in your own PDF, screenshot, letter, rejection, fine, or deadline, the surrounding text matters. That case-specific reading should happen inside Ask Guiri.

Next action

How to respond to an AEAT requerimiento in SpainWhat an AEAT requerimiento means, how to find the deadline, and how to prepare a clear response through the official tax-agency route.Recurso de reposiciónA recurso de reposición is an optional challenge of certain Spanish tax acts, decided by the same tax body that issued the act.RequerimientoA requerimiento is a formal request from a Spanish public authority asking the named recipient for information, documents, an explanation, or another specified action.Liquidación provisionalA liquidación provisional is a tax assessment in which the authority quantifies a debt or an amount to refund or offset, with the provisional legal character defined by the tax procedure.