What are the tax queries?

Clarify your doubts by consulting your particular case

In Spain, taxpayers may submit a written tax query to the competent Tax Administration about the tax treatment, classification or qualification of their circumstances. The reply explains the Administration’s criterion for the facts described in the query; it does not guarantee a particular result regardless of the facts or later changes in the law.

Legal scope (reviewed 31 October 2026). A written query must be submitted before the relevant deadline expires. The Administration should answer within six months when the statutory requirements are met; failure to answer does not mean that it accepts the proposed interpretation (Articles 88.2 and 88.6 of Law 58/2003, the General Tax Law).

Under Article 89, the reply binds the tax authorities responsible for applying taxes if the query was submitted in time, the relevant facts and circumstances remain unchanged, and the applicable legislation and case law have not changed. The same criterion must be applied to another taxpayer only where the facts and circumstances are identical. A reply is not binding on questions connected with a procedure, appeal or claim that began earlier. Submitting a query, or waiting for the reply, does not suspend or extend tax deadlines. The reply is informative and cannot be appealed directly, although a later administrative act applying it may be challenged.

Before acting, check the tax, tax period, facts submitted and current law. Keep the query and reply, and do not delay a return, payment or appeal while waiting for an answer. Seek individual advice if an administrative procedure is already under way or a deadline is near.

Official source: Spanish General Tax Law (Law 58/2003), Articles 88–89. BOE consolidated text: https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186