What types of tax inspection assessment records are there?

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Three types of inspection assessment records

Under the Spanish General Tax Act (LGT), inspection records (actas) are processed as records by agreement, in conformity or in disagreement. This classification concerns the procedure and the taxpayer’s position on the proposed adjustment. It should not be confused with whether the resulting tax assessment is provisional or final.

Record by agreement

This may be used where the adjustment requires the application of an indeterminate legal concept, an assessment of relevant facts, or estimates, valuations or measurements that cannot be quantified with certainty. It requires authorization from the competent authority and a sufficient deposit or guarantee. The record includes the proposed assessment and, where applicable, proposed penalty, the taxpayer’s express acceptance of its full contents, and a waiver of separate penalty proceedings. If no correction of material errors is notified within ten working days, the assessment and, where applicable, penalty are deemed issued and notified in accordance with the proposals. Administrative challenges are very limited, so the agreement should be considered carefully before signing.

Record in conformity

The taxpayer expressly agrees with the proposed adjustment. A hearing is held before signature. If the competent authority does not notify one of the decisions provided by law within one month starting the day after the record, the assessment is deemed issued and notified in accordance with the proposal. The authority may, for example, correct material errors, complete the file, or determine that the facts were assessed incorrectly or the law was misapplied and provide a further hearing. The taxpayer cannot withdraw the conformity, but may challenge the resulting assessment under the applicable rules. Accepted facts are subject to the LGT’s evidentiary rules. Partial conformity is possible; depending on the case, the regulation provides for related conformity and disagreement records.

Record in disagreement

This procedure applies when the taxpayer disagrees with the proposal, refuses to sign, or does not attend the signing appointment. The disagreement or circumstances must be recorded. The taxpayer may submit representations within 15 days after the record is drawn up or notified. The competent authority considers the record, any relevant report and the taxpayer’s submissions before issuing and notifying the assessment; it may also order the file to be completed.

Terms that should not be confused

Older labels such as “preliminary/final acta”, “checked and agreed”, “no tax due” or “pre-constituted evidence” are not the three procedural classes in section 154 LGT. Whether a resulting assessment is provisional or final depends on the circumstances and scope of the inspection. Absence or refusal to sign does not imply agreement: the legislation provides for disagreement procedure in those cases.

As a rule, an acta itself cannot be appealed; challenges are brought against the resulting assessment, subject to the special effects of each type. Main provisions: sections 144 and 154–157 LGT and articles 185–188 of Royal Decree 1065/2007.