APPEALS AGAINST A DECISION RENDERED BY THE TAX OFFICE: PART I
Dear clients and readers,
First of all, we would like to wish you all a wonderful new year 2024, full of health and success.
BRIEF BACKGROUND OF THE INVESTIGATION STAGE
Over the last few years, we have increasingly been engaged in several battles against the Spanish tax authorities. The “Agencia Tributaria, AEAT or Hacienda” as it is commonly known in Spanish. Most of our clients are sole traders and/or S.L companies with long-established reputations or alternatively foreign individuals who have decided to settle in Spain.
The ordeal story typically goes something like this: the client receives an enquiry letter from Hacienda asking for further documentation on a specific matter e.g. proof of VAT incomes, etc.
From that moment, a time-consuming investigation process begins, which is described as rather inquisitorial by all our Spanish and international clients. Spanish tax authorities are in general so adamant to persecute the taxpayer in such an unfair way.
A few months later, once the investigation stage is concluded, the client will receive a formal letter from Hacienda. Issuing a tax liquidation act or audit or tax assessment notice (“Acta de Liquidación” in Spanish), on the basis that the client has not given an appropriate response and on this basis judging the client to be guilty. This is bad news, as it basically means that from that moment, the tax office is “formally” requesting the client for a payment of a significant amount of money.
Furthermore, by the end of this investigation stage, Hacienda will send you a further letter issuing you with a penalty for your original infraction, or notice of infraction (called in Spanish “ACTA DE INFRACCIÓN”). This is typically 50% of the supposed owed tax due to them, which is honestly a gargantuan amount of money.
The terminology is very important to remember, because from that moment, a battery of letters will be rendered by the tax office, and each one corresponds to a different concept, as it is better explained below. Subsequently, the appeal process will be different and separate depending on the concept of each particular letter received. For example, regarding the notice of infraction, you have the right to appeal using the same procedure as for the tax due, but remember. You cannot just join them all in one single appeal. (at least not until an official appeal is lodged at the Court, called “recurso contencioso administrativo”). We’ll discuss about each kind of appeal in our next post “APPEALS AGAINST A DECISION RENDERED BY THE TAX OFFICE: PART II”
HOW TO CONTACT US FOR FURTHER SPECIFIC ADVICE?
We hope you find this information useful. Remember that this is not intended to be specific legal advice, just a general overview. As independent lawyers, we can help you both by assisting you with all administrative issues as well as carrying out a comprehensive background legal analysis on your consultation or problem, if required.
Should you be interested in receiving more specific information or simply get an independent 2º opinion, (either about this particular subject or any other), you can contact our firm several ways:
1).- Call us or send us a WhatsApp now at (0034) 687 88 88 73.
2).- You can also use our e-mail form at the top of the sidebar of your screen, or alternatively. You can send us an e-mail to firstname.lastname@example.org
Our commitment, we’ll respond to your e-mail inquiry in less than 24 hours.
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Finally, thank you very much for your attention, and in case you might have any questions or doubts at all, again please do not hesitate to contact us. We would like to stress the point that you will be in good hands, and you can be reassured that we will look after your interests in the most committed and professional way.
We look forward to helping you and the benefit of our “know-how”.