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How does an inspection start?

Clarify your doubts by consulting your particular case


The inspection proceedings are initiated normally by notifying the taxpayer to appear in person in place, date and a specific time and to make available the documentation needed for the inspection itself.

Communication must indicate the scope of inspections and, if the taxpayer must appear in public office, they are given a minimum of ten days’ notice.

The taxpayer must meet the requirements indicated in the communication.
If the taxpayer fails to appear without just cause, the relevant disciplinary proceedings are instituted and the Inspectorate will repeat the process to require them to appear again. If this is ignored again, the Inspectorate will send a third request, this time with the warning that if they yet again fail, his attitude is considered resistance to action inspection activities (which has its impact on graduation of sanctions).

In any case, if there is just cause, the taxpayer may cite their reason in writing before the date of the summons. Then they will not be affected with the consequences mentioned above.

The actions can also be initiated without prior notice, by the appearance of Inspection at the taxpayer’s offices, facilities and warehouses, or the place where any evidence, at least partially, the taxable event is held. In this case, the actions must be developed with the person concerned or person holding their representation as manager or responsible.

It should be specified that taxpayers should always allow, without further ado, access for inspection, during working hours, to their offices where they have accounting and other documents and supporting documents relating to their business.

Furthermore, if the person does not consent the access to Inspect properties, where a business activity or professional nature is not developed, it requires a written authorization from the Deputy Administrator or the AEAT (State Agency for Tax Administration).