Clarify your doubts by consulting your particular case
Tax penalties require culpable conduct. Under Article 183(1) of Spain’s General Tax Law (LGT), a tax infringement consists of an act or omission defined by law and committed intentionally or negligently, including any degree of negligence. Intent to defraud is therefore not required in every administrative penalty case; negligence may suffice where the legal elements of the infringement and responsibility are established.
An adjustment to a tax return or a tax debt assessment does not, by itself, establish liability for a penalty. The authority must apply the statutory infringement provisions to the facts of the case and assess responsibility under Article 179 LGT.
Article 179(2) provides that there is no liability in specified situations. These include force majeure and, under Article 179(2)(d), cases where the taxpayer exercised the necessary care. The law expressly includes reliance on a reasonable interpretation of the rule, following official criteria published or communicated by the competent Tax Administration, and following a reply to another taxpayer’s tax query where there is substantial identity of circumstances and the criterion has not changed. Article 206 bis has a specific qualification for certain cases.
A taxpayer who voluntarily regularises their tax position or corrects previously incorrect filings does not incur liability for the infringements committed in making those earlier filings, subject to the rules on late-filing surcharges and any new infringement resulting from a late or incorrect correction (Article 179(3) LGT).
Whether a penalty is lawful depends on the applicable infringement, the evidence, the taxpayer’s conduct and the reasons given in the specific case. General statements about automatic or indiscriminate penalties should not replace that individual assessment.
Official source: Spanish General Tax Law (Law 58/2003), Articles 179 and 183, consolidated text: https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186
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