What is a tax assessment?

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A Spanish tax assessment (liquidación) is the decision by which the competent tax authority quantifies a tax liability and determines the amount payable or, where applicable, the amount to be refunded or offset. Under Article 101 of the General Tax Law (LGT), assessments may be provisional or final.

A tax assessment differs from a self-assessment (autoliquidación). In a self-assessment, the taxpayer calculates and reports the tax due or credit and pays, claims a refund, or seeks offset, without a prior assessment by the Administration. The Administration may review the self-assessment and issue an assessment if required.

As a general rule, tax assessments must be notified. The notice must identify the tax and period, state the reasons where required, explain the available remedies and payment place, deadline and method, and include the other information required by Article 102 LGT. If the taxable base is increased over the amount declared, the notice must specify the facts and additional elements supporting the increase, subject to the statutory exception for general revaluations authorised by law. Regulatory exceptions may allow collective or other non-individual notification when their conditions are met.

An assessment does not necessarily end the entire tax procedure, and filing a self-assessment does not mean that the Administration has issued an assessment. Its effect and the time limits for payment or appeal depend on its content, how and when it was notified, and the applicable procedure. See also the section on notification requirements.