When is a tax assessment provisional?

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<p>Spanish tax assessments may be provisional or final (Article 101.2 of the General Tax Law, LGT). Assessments are final when issued in an inspection procedure after all elements of the tax obligation have been examined and investigated, subject to statutory exceptions, or when another tax rule expressly gives them final status (Article 101.3 LGT). In all other cases, they are provisional (Article 101.4, first paragraph). The examples previously listed—an assessment based on a tax return, discovery of an undeclared taxable event, or a refund different from the amount requested—do not replace the statutory test for classifying an assessment as provisional. An inspection procedure may also result in provisional assessments in the cases listed in Article 101.4 LGT: certain elements depend on other tax obligations not yet checked or not capable of final examination in that procedure; multiple proposed assessments are required for the same tax obligation in circumstances recognised by law; or the assessment is issued under Article 250.2 LGT, in which case it is always provisional. The next section explains when an assessment is final. Whether an assessment is provisional must be considered in light of the applicable procedure and the specific assessment.</p>