Clarify your doubts by consulting your particular case
9.1. When is it considered a tax offense?
9.2. What are the differences between tax offenses and administrative violations?
- 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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