What are the differences between tax offenses and administrative violations?

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The distinction is substantive, not merely procedural. An offence against the Public Treasury is defined in the Spanish Criminal Code, and criminal liability is determined in criminal proceedings. The general offence in Article 305 requires, among other elements, an amount exceeding €120,000, calculated as provided by law. Tax administrative infringements are defined in the General Tax Act and may be committed intentionally or negligently, provided the other legal requirements are met. An administrative tax penalty cannot be imprisonment.

When the Tax Administration finds indications of a criminal offence, it generally continues the tax procedure, refers the matter to the competent court or the Public Prosecutor, and issues separate assessments for tax elements linked and not linked to the possible offence. The law provides exceptions where no linked assessment is issued, for example if it could lead to prescription of the offence, the tax debt cannot be determined precisely, or the assessment could prejudice the investigation. For the same facts, the Administration does not begin or continue the administrative penalty procedure while referring the case to the criminal authorities.

A criminal conviction prevents an administrative penalty for the same facts. If no criminal offence is found, the Administration may start or resume an administrative penalty procedure where appropriate, in accordance with the facts the court has found proven. This does not mean that the tax debt is automatically suspended: the Administration may assess and collect it under the statutory rules. A tax assessment linked to a possible offence is not subject to ordinary administrative appeal; a judge may suspend its collection on the terms set by law.

Legislation: Articles 179, 183 and 250 to 255 of the General Tax Act: https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186