The extension of the maximum duration of the inspection procedure for a period of three months is totally unrelated to the reasons for which the inspected party has belatedly provided documentation.
This is the criterion of the TEAC in this regard that we summarize:
In accordance with the provisions of Article 150.5 of Law 58/2003, General Tax Law (LGT), the concurrence of the circumstances that "will determine the extension of the maximum period of duration of the inspection procedure for a period of three months" is totally unrelated to the reasons for which the inspected party has belatedly provided documentation that should have been provided much earlier; the period will be extended for those three months, whether nothing can be reproached in this regard, as if he did it fraudulently seeking to hinder the proceedings that follow him.
Nor does it require that the Inspectorate has to prove that the concurrence of these circumstances that it contemplates has caused it a certain delay at the time of resolving the case. This delay, the law takes it for granted, and automatically, and this regardless of why the inspected party provided such documentation late and also regardless of how little or how diligent the Inspection had been until then, and the greater or lesser delay caused by the late provision of such documentation.
Criteria reiterated in TEAC Resolution of December 19, 2022 (RG 4837-2019).
We reproduce below article 150.5 of Law 58/2003 mentioned above:
"5. When during the development of the inspection procedure the taxpayer states that it does not have or will not provide the information or documentation requested or does not provide it in full within the period granted in the third request, its subsequent provision will determine the extension of the maximum period of duration of the inspection procedure for a period of three months, provided that such provision occurs after at least nine months have elapsed since its initiation. However, the extension will be of 6 months when the contribution is made after the formalization of the report and determines that the competent body to settle agrees to the practice of complementary actions.
Likewise, the maximum term of the inspection procedure will be extended for a period of six months when, after recording the assessment of the circumstances determining the application of the indirect estimation method, data, documents or evidence related to such circumstances are provided."
... desde que encontré a Serapeum, especialmente Josep Navarro, me he dado cuenta que realmente Josep es un gran profesional, no sólo te asesora sinó que con la jurisprudencia correspondiente, te explica en que situación te encuentras. Actualmente, me está llevando de una manera altamente profesional un tema que complicó mi asesor fiscal anterior ...