• English
  • Español

How is the inspection activities documented?

Clarify your doubts by consulting your particular case

The actions of the Inspectorate of Taxes in so far as that they have to have an economic significance for the taxpayers, are documented in proceedings, communications, preliminary or final acts and also in reports.

Communications are documentary means by which the Inspectorate of Taxes relates unilaterally with anyone for awareness of certain interested facts or circumstances or formulate relevant requirements (thus, for example, communication of the start of inspections).

The proceedings are the inspection documents that extends to record relevant facts or circumstances and manifestations of the person against which it acts. The proceedings contain no settlement proposals, but usually serve as a preparatory document for the same and must be duplicated and delivered a copy to the applicant. If the taxpayer refuses to receive and / or sign for it, it is sent again later, and the previous circumstance is referred to.
The elements of the taxable event or its valuation and others that determine the amount of the fees, although it does not generate any tax settlement, should be recorded in diligence, just like the results of the actions of obtaining information, (in certain cases, its omission can involve the cancellation of the proceedings).

The Reports are documents which bases or clarifies the content of the act or proposal making the inspection, resulting in the actions taken in exercising their functions. Thus, for example, it is mandatory to issue a report, among others, in the following cases:

a) To complement the act of disagreement.
b) To develop the record of evasion of the law.
c) Where applicable indirect assessment base.
d) To request information on bank account movements or other operations.
e) Remission of tax offense records.

The reports are undoubtedly the document of greatest importance for the taxpayer, because, in them, the Inspectorate of Taxes reflects the result of their verification and investigation and also includes a proposal for settlement, in order to regularize, where appropriate, the tax situation of the taxpayer. As well as the proceedings, they have evidential value of public documents.

The minutes, as well as stating the place and date of issue, identification and signature of actuaries, taxpayer and, where appropriate, representative should also enter the following data:
a) The essential elements of the taxable event and its attribution to the taxpayer, stating facts or circumstances, which have tax significance and have resulted from the actions or reference to the registered proceedings.

b) Where appropriate, the regularization of actuaries that are deemed appropriate, offenses that appreciate, interest on arrears and penalties applicable, specifying the criteria for graduation and the amount of the tax liability of the taxpayer.

c) The agreement or disagreement of the taxpayer.

d) The steps of the procedure initiated as a result of the act and, if in compliance, appeals against the settlement derived from that (do not forget that the act contains only a proposed settlement, which is later practiced by the organs managers).

e) The status of the books and mandatory records of the taxpayer, if this is an entrepreneur or professional, expressing the defects or on the contrary, there are no apparent facts.

f) If there are results of non-committed offenses during the audit, this circumstance must be expressed.

The minutes conform to the official model and personal income tax (IRPF), corporation tax and wealth tax, and a record for each tax period is signed. In other taxes, inspection may extend a single record for the entire period shown.