Clarify your doubts by consulting your particular case
<p>6.1. What significance does the notification have in the tax area?<br /> 6.2. What requirements must a notification contain to be valid in law?<br /> 6.3. How should a notification be practiced?<br /> 6.4. What are the notifications of collective tax assessments and in what cases can they occur?</p>
- Solving problems with Spanish Tax Agency
- The notification of administrative acts in tax matters
- The collection of taxes by voluntary route
- What is a tax assessment?
- When is a tax assessment provisional?
- When is a tax assessment final?
- What are so-called parallel tax assessments? Are they lawful?
- What is the difference between a tax assessment and a self-assessment?
- Can a taxpayer rectify a self-assessment that harms their legitimate interests?
- What happens when a taxpayer files a self-assessment after the deadline?
- What happens if a self-assessment is filed on time but remains unpaid?
- What are supplementary tax returns?
- When must taxes be paid during the voluntary payment period?
- What if more has been improperly paid? Should we ask the Administration for a refund? When? Under what circumstances?
- Can I apply for compensation of taxes?
- The collection of taxes through enforcement
- What is the procedure for enforced recovery?
- When does the enforced recovery start?
- What is an enforcement order and what must it contain?
- What are the executive-period surcharges and when do they apply?
- Can the 5% executive surcharge apply before the enforcement order is served?
- Can you challenge an enforcement order? What grounds are allowed?
- Can you challenge the enforcement procedure on the merits?
- Where and when can you challenge an enforcement order?
- What guarantees can suspend collection of a challenged tax debt?
- What is the deadline to pay after receiving an enforcement order?
- How does asset seizure begin? Which assets can be seized?
- Can they seize bank account balances? Is there a limit?
- The verification and investigation of taxpayers
- What is the Inspection of Taxes?
- How does an inspection start?
- What are the effects of starting a tax inspection?
- How does a tax inspection proceed and how long can it last?
- What rights and duties does a taxpayer have during a tax inspection?
- How are tax inspection proceedings documented?
- What types of tax inspection assessment records are there?
- What happens when a taxpayer agrees or disagrees with an inspection proposal?
- When can a tax inspection lead to a tax penalty?
- How are the sanctions graduated?
- Historical note: Law 25/1995 and favourable treatment of non-final tax penalties
- The appeal procedures against acts of the administration
- What remedies are available against a tax assessment?
- What is a tax reconsideration appeal (recurso de reposición)?
- What is an economic-administrative tax claim?
- Should you file a tax reconsideration appeal or go directly to the economic-administrative tribunal?
- What is an ordinary appeal to the Central Economic-Administrative Tribunal (TEAC)?
- What is the extraordinary appeal for review in tax matters?
- Do you need a lawyer or procurador to file an administrative appeal in Spain?
- What does administrative silence mean in Spanish tax proceedings?
- Is enforcement of a tax administrative act suspended when it is challenged?
- What is judicial review in Spain, and how does a case proceed at first instance?
- Can judgments of Spain’s High Courts of Justice or National Court be challenged?
- Do you need a lawyer or a procurador in Spanish judicial review?
- How are local tax decisions challenged in Spain?
- Postponement or payment instalments of tax debts
- Which tax debts can be deferred or paid in instalments?
- When can you apply to defer or pay a Spanish tax debt in instalments?
- What must a tax deferral application include, and what happens after filing?
- Is there a guarantee? What kind of guarantee should be provided?
- Do I pay interest or surcharges when requesting a tax deferral?
- Are Spanish tax deferral applications generally approved?
- Special deferrals for Spanish Inheritance and Gift Tax
- What if the Treasury does not grant the requested postponement or fractioning?
- What happens if the authorisation is granted but the taxpayer does not pay?
- Prescription
- Tax consultations
- The tax offense
- The weak position of the taxpayer in tax matters. Some frequent cases of legal uncertainty, dysfunction and abuse of power
- Tax penalties: culpability and due care
- Reducing penalties in acts signed in accordance
- The high level of prepayments and delayed repayments
- Notifications aimed to interrupt the limitation period
- The different evaluation criteria that sow our taxation system and auditing values
- Complexity of tax rules. Regime of self-assessments
- Irregularities in enforced recovery
- Sending indiscriminate letters to taxpayers
- Limitation of means of guarantee for the suspension of administrative acts
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