Clarify your doubts by consulting your particular case
8.1. What are the tax queries?
8.2. Who can submit a query and to whom? What requirements must it contain? When should one apply? How long does the Administration take to resolve?
8.3. What effect does the answer issued by the Administration have?
- 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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