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Tax investigation

The TEAC annuls a tax assessment issued before the taxpayer’s submissions were considered

Sun, November 01

The TEAC annuls a tax assessment issued before the taxpayer’s submissions were consideredThe risk of tax becoming time-barred does not allow the Tax Agency to curtail a taxpayer’s right to be heard....

A tax inspection may open the door to other tax years: the Supreme Court endorses incidental findings by the Tax Agency

Sun, November 01

The Tax Agency may use material found during a search to assess tax years that were not initially under inspection, provided the discovery was genuinely incidental and the required safeguards are...

Dibujo de la Fachada del Tribunal económico administrativo central

The extension of the deadline by three months for delays attributable to the taxpayer is automatic.

Thu, January 26

The extension of the maximum duration of the inspection procedure for a period of three months is totally unrelated to the reasons for which the inspected party has belatedly provided documentation....