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The verification and investigation of taxpayers

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3.1. What is the Inspection of Taxes?
3.2. How does an inspection start?
3.3. What affects does the beginning of the inspection produce?
3.4. How is an inspection carried out? What happens if the proceedings are suspended for more than six months?
3.5. What is the position of the taxpayer facing the inspection?
3.6. How is the inspection activities documented?
3.7. What kinds of acts of inspection exist?
3.8. What are the consequences of signing in agreement or disagreement?
3.9. Can an inspection impose sanctions?
3.10. How are the sanctions graduated?
3.11. What rules apply to inspections committed before the entry of the Law of Partial Reform of the Tax Code came into force?