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Tax inspection is an administrative tax function. Spanish law distinguishes the functions of inspection from the tax inspection procedure: that procedure is intended to check and investigate compliance with tax obligations and, where appropriate, regularise the taxpayer’s position by issuing one or more tax assessments (articles 141 and 145 of the General Tax Act, LGT).
The statutory functions of the tax inspection include:
- Investigating facts relevant to tax obligations that are unknown to the Tax Administration, and checking the truth and accuracy of taxpayers’ returns.
- Obtaining tax information from taxpayers and third parties in accordance with the law.
- Checking the value of assets and other items relevant to tax liabilities, and verifying conditions for tax benefits, incentives, refunds and special tax regimes.
- Informing taxpayers about their rights and obligations during inspection proceedings; issuing assessments resulting from its checks and investigations; and, where applicable, carrying out limited verification procedures.
- Advising and reporting to public authorities and performing other functions assigned by law.
Checking may concern facts reported by the taxpayer; investigation seeks to discover relevant facts not known to the Administration. Inspection proceedings may have a general or partial scope. The law allows inspectors to examine documents, books, accounting records, files and computer records relevant to tax matters, as well as assets and other evidence needed to verify tax obligations (articles 142 and 148 LGT).
The Inspection Department should not be described by a fixed list of offices or units, since administrative structures may change. Under article 166 of Royal Decree 1065/2007, tax inspection bodies include administrative bodies exercising the functions in article 141 LGT and any other bodies designated as such by the applicable organisational rules.
Main legislation: Law 58/2003, General Tax Act, articles 141–145 and 148; Royal Decree 1065/2007, article 166.
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