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The start of an inspection may have several legal effects. Their scope depends on the obligations, tax periods and items identified in the proceedings and on compliance with the statutory notification requirements.
Limitation periods. An administrative action formally brought to the taxpayer’s attention and aimed at recognising, regularising, checking, inspecting or assessing a tax obligation interrupts the period for determining the debt in respect of the items affected. The limitation period for imposing penalties arising from the regularisation may also be interrupted by formally notified regularisation actions. The interruption does not automatically extend to every tax or period outside the scope of the proceedings; the rules on related tax obligations and other statutory provisions must also be considered (articles 68.1 and 189.3 LGT).
Payments after proceedings begin. Payments are credited to the relevant debt and reduce the outstanding amount. Once inspection proceedings have begun, a later correction may not qualify as spontaneous for purposes of the surcharge in article 27 LGT, so a payment does not automatically rule out a penalty for an infringement already committed. There is no universal rule that every later payment is merely an advance payment or that the penalty base is always calculated in the same way. The tax obligation, conduct, timing and scope of the proceedings must be examined. If the statutory inspection time limit is exceeded, article 150.6 LGT provides specific consequences: among other things, certain payments allocated to the tax and period under review may be treated as spontaneous for article 27 until the first action after the time limit was exceeded, and late-payment interest is not charged during the period specified by law.
Tax consultations. A written consultation submitted after proceedings have begun and related to their subject matter or conduct is not binding on the Tax Administration. The law does not automatically treat it as “not submitted”. Filing a consultation also does not suspend tax compliance deadlines (articles 88.2 and 89.2–3 LGT).
Main legislation: Law 58/2003, General Tax Act, articles 27, 66–68, 88–89, 150.6 and 189.3.
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