Sending indiscriminate letters to taxpayers

Clarify your doubts by consulting your particular case


Sometimes, taxpayers receive letters whose sole and exclusive purpose is to remind the tax obligations that must be met within the near future. There is no objection to such letters seeking more "informed" that a "warning".

But in recent years the Administration has sent letters to some taxpayers, including on possible "risk groups", warning of the consequences that could result from possible "breach" of tax obligations.

In our opinion it is dissuasive and coercive measures which, in most cases, or contain previous judgments on the legality or illegality of certain practices which only the responsibility of the law courts or seek to "terrorize" the taxpayers, attacking frontally against the most elementary principle of legal certainty.