Clarify your doubts by consulting your particular case
In another section of this Handbook (2.1) we have seen that the acts issued by the Administration assume certain and are immediately executives.
However, this principle of immediate effectiveness of administrative acts is subject to the Administration notifying the taxpayer in advance. This is to ensure that taxpayer has an accurate knowledge of the administrative act. The notification is presented as a legal guarantee before uncertainty and helplessness that the administrative act can produce. The tight deadlines for appealing, justifies the strict observance of this formal requirement.
An act or resolution issued by the Tax Administration may be perfectly legal and yet, lacking any legal effect, if the notification requirement is not met.
- Solving problems with Spanish Tax Agency
- The notification of administrative acts in tax matters
- The collection of taxes by voluntary route
- What is a settlement?
- When is a settlement provisional?
- When is the settlement definitive?
- What are parallel settlements? Are they legal?
- What is the difference between a settlement and a self-assessment?
- Can the taxpayer rectify a self-assessment if you notice a mistake that affects you?
- What if the taxpayer voluntarily presents a self-assessment outside the regulatory deadline?
- What if the reverse charge occurs within the deadline, but without making the payment?
- What are complementary statements?
- When are taxes paid in voluntary period?
- What if more has been improperly paid? Should we ask the Administration for a refund? When? Under what circumstances?
- Can I apply for compensation of taxes?
- The collection of taxes through enforcement
- What is the procedure for enforced recovery?
- When does the enforced recovery start?
- What is the enforcement order and certificates of overdraft?
- What is the surcharge for a late payment?
- Can the surcharge of late payment be requested without having notified the taxpayer prior to the enforcement order?
- Can you appeal against an enforcement surcharge? On what grounds can one legally challenge the authorities?
- Can you appeal the enforcement procedure with underlying reason?
- To whom and in what time frame can the enforcement order be appealed?
- Is it necessary to endorse to be able to suspend the enforcement of the administrative act?
- What is the payment time for an enforced debt?
- How does the freezing of property start? What goods can be seized?
- Can they seize bank account balances? Is there a limit?
- The verification and investigation of taxpayers
- What is the Inspection of Taxes?
- How does an inspection start?
- What affects does the beginning of the inspection produce?
- How is an inspection carried out? What happens if the proceedings are suspended for more than six months?
- What is the position of the taxpayer facing the inspection?
- How is the inspection activities documented?
- What kinds of acts of inspection exist?
- What are the consequences of signing in agreement or disagreement?
- Can an inspection impose sanctions?
- How are the sanctions graduated?
- What rules apply to inspections committed before the entry of the Law of Partial Reform of the Tax Code came into force?
- The appeal procedures against acts of the administration
- What kinds of appeals may be intervened against the settlements issued by the Administration?
- What is the repositioning appeal?
- What does the economic and administrative claim consist of?
- Is it advisable to bring an administrative appeal or better appeal directly to the Administrative Economic Court?
- What is the appeal before the Central Economic-Administrative Tribunal?
- What is the so - called appeal for review?
- Is a barrister or solicitor required to appeal against the administrative proceedings?
- What is the administrative silence?
- Is the implementation of the administrative act suspended when it is appealed?
- What is the contentious – administrative appeal? What is the procedure to follow in first or single instance?
- Is it possible to appeal the judgments of the High Courts of Justice or the National Court?
- Is it necessary the intervention of a lawyer or solicitor in the appeal for judicial review?
- Is there any specialty on local taxation?
- Postponement or payment instalments of tax debts
- What is it and what debts can be subject to deferral or postponement?
- Is there any deadline to request a postponement or fractionation?
- What is the content of the request letter and what effects produces it submission?
- Is there a guarantee? What kind of guarantee should be provided?
- Do I have to pay a surcharge?
- Does the Tax Authority often grant postponements or subdivisions?
- Is there any specialty that affects the inheritance tax?
- What if the Treasury does not grant the requested postponement or fractioning?
- What happens if the authorisation is granted but the taxpayer does not pay?
- Prescription
- Tax consultations
- The tax offense
- The weak position of the taxpayer in tax matters. Some frequent cases of legal uncertainty, dysfunction and abuse of power
- The indiscriminate sanctions
- Reducing penalties in acts signed in accordance
- The high level of prepayments and delayed repayments
- Notifications aimed to interrupt the limitation period
- The different evaluation criteria that sow our taxation system and auditing values
- Complexity of tax rules. Regime of self-assessments
- Irregularities in enforced recovery
- Sending indiscriminate letters to taxpayers
- Limitation of means of guarantee for the suspension of administrative acts
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