How are the sanctions graduated?

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Within the minimum and maximum limits, the penalties applicable in each case to offenses committed by taxpayers, are graduated according to various criteria:

a) Repeated commission of tax violations. Upon the occurrence of such circumstance in the commission of a serious offense, the minimum penalty rate will increase from 10 to 50 points.

b) The resistance, refusal or obstruction to the investigating action of the tax authorities. Upon the occurrence of such circumstance in the commission of a serious offense, the minimum penalty rate will increase from 10 to 50 points.

c) The use of fraudulent means (substantial anomalies in accounting, use of false invoices or documents, etc...) in the commission of the offense or the commission of it through a related party. Upon the occurrence of such circumstance in the commission of a serious offense, the minimum penalty rate will increase from 20 to 75 points.

d) The concealment of the data necessary for determining the tax liability from the Administration (lack of statement declarations or submission of incomplete or inaccurate declarations). Upon the occurrence of such circumstance in the commission of a serious offense, the minimum penalty rate will increase from 10 to 25 points. This criterion applies exclusively to sanctions for serious infringements.

e) Lack of spontaneous compliance or delay in formal breach of obligations or duties or collaboration. It applies only as a criterion for graduation of penalties for simple offenses.

f) Importance for the efficiency of tax administration data, reports or records not provided at the request of the Administration and, in general, the formal obligation breaches or accounting or registration nature. Criterion of adjustment only applies to penalties for simple offenses.

The scaling criteria are applied simultaneously.

Since graduation criteria discussed are the result of the innovations introduced by the recently approved Law of Partial Reform of the General Tax Law which introduced substantial changes regarding the criteria for graduation under the regulations in force until now, the specific application to each of these criteria is pending regulatory development to be implemented by the Government through the adoption of a Royal Decree.