tax procedure in spain

8/9/2019 Tax Procedure in Spain

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Procedure started by atax return: Declaration


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Table of Contents

Concepts

Overview

Procedural stages Start

Handling

Ending

Challenge


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Concepts

Tax declaration (Art 119 !T" A docu#ent presented to the Ta$ ad#inistration where it is

established%recogni&ed that a specifc thing had to be done inorder for ta$es to be applied

't does not require acceptance fro# the ta$paer towards the ta$

obligation )odi*cations will onl be allowed during the ta$ period (never

after"

Sel assessment (Art 1++ !T"

A declaration where ta$ paers provide the docu#ents andinfor#ation to ta$ authorities but the also ,uantif and ,ualifthe ta$es in order to deter#ine the ta$ liabilit or the ta$ credit

Ta$ paers can onl present co#ple#entar declarations ( notsubstitutive"


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Overview

Speci*c articles related to the declarationprocedure-

Art 1+./10 !T and Art 10/102 3!AT

!eneral articles co##on to ta$ procedures- 94/114 !T and .5/112 3!AT

0 procedural stages

'nitiation Handling%Tramitacin

Ending Point


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'/ Start (1+. !T"

'n general6 the ta$paer presents a declaration that-

Con*r#s the ta$able event and co##unicates the dataneeded to co#pute the debt6 for Ta$ authorities to,uantif the ta$ obligation and do a provisional

assess#ent (1+.71 !T"

'n so#e e$ceptional cases6 ta$ authorities reinitiate theprocess ex ofcio/ after dul noti*cation6 within theprescription ti#e/ for those cases where the process has

e$pired (1+.7+ !T"


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' / Start

Other #atters to ta8e into consideration

3e,uire#ents if initiation ex ofcio

Art .570 and 9571 3!AT

a#e6 ':6 ob;ect of the procedure6 obligation of noti*cation6etc7"

Possibilit to present co#ple#entar or substitutive declarations /onl previous to the assess#ent of the declaration (Art 11. 3!AT"

'f the pre/established period has elapsed6 the ta$paer will haveto #odif his declaration in light of Art 10 3!AT

Presenting such declarations will never be interpreted as adela attributed to the ad#inistration when calculating the#a$i#u# ti#e for resolution (Art 1


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''/ Handling Period (1+9 !T"Actions that can be done b ta$ authorities during the process

Clarif or%and investigate certain declarations (as8 for proof"

=suall in 1 das (Art 100 3!AT"6 e$tended under certain conditions (Art 91 3!AT"

As8 for infor#ation to third parties

>erif the correctness

Ta$ authorities can use the data provided b the ta$ paer in his declaration

)a$i#u# ta$ period oti*cation of ta$ assess#ent in 6 months

fro# the last da of the ta$ period (nor#al situation"

fro# the da of noti*cation (if we refer to Art 1+.7+"

fro# the da when the declaration was presented (e$te#poraneous declarations"

The 4 #onths period will have to ta8e into account the delas that #a be caused bwhat is established in 10 1< del 3!AT

oti*cation will be e?ective when one atte#pt of sending a docu#ent with the entireresolution will be done 1


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''/ Handling Period

or#al Process

'f the data coincide with the one in the declaration6 ta$ authorities willi##ediatel #a8e a notice specifing the paable

Allegations (1+970 !T" @hen the data or the values given b the ta$ paer in the declaration

are #odi*ed b ta$ authorities6 the latter should notif the ta$ paer anddescribe the reasons there was a change(facts and legal argu#ents"

Therein6 the procedure of allegations will open6 which according to Art997. !T6 cannot be superior to 1 or 12 das

:uring the allegation process ta$ authorities will be able to obtaincertain docu#ents for# the ta$ paer as far as the do not a?ect theinti#ac of third parties


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'''/Ending Point

Causes that *nali&e the process (10 !T"

Provisional assess#ent- @hen ta$ authorities #a8e there,uired operations and ,uanti*cations and deter#ine the

ta$ liabilit or the the ta$ return E$pir- Once the #a$i#u# ta$ period has elapsed (4

#onths"6 without dul noti*cation of the assess#ent6 andwithout pre;udice to ta$ authorities re/initiating the processwithin the prescription ti#e

The ta$ assess#ent will be of a provisional nature7 Ta$authorities will not be able to verif again the sa#eprocedure unless so#e new facts or circu#stances arisefro# di?erent origins than the ones established in the

declaration ( Art 10070 3!AT"


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Ending Point

oti*cations will have (1+ !T"

Ta$ paer identi*cation

The ele#ents that deter#ine the ta$ debt

The reason wh certain ele#ents are present6 when the

do not coincide with the data provided b the ta$ paer )eans to contest and the ti#e period to do so

Place6 ti#e period and wa of satisfing the ta$ debt

Provisional or de*nitive character


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Challenge

!rounds for challenge (Title > !T"

3einstate#ent (Recurso de reposicin" acultative and previous to the *ling of an econo#ic/ad#inistrative

clai# 1 #onth after noti*cation

Econo#ic/ad#inistrative clai#

Special procedures initiated b ta$ paer-

3evision of null acts within full rights

3ecti*cation of #ista8es


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@or8s Cited

Ley 58/2003, de 17 de Diciemre, !enera" Triutaria#$i%ente &asta e" 01 de 'unio de 2015(

Rea" Decreto 10)5/2007, de 27 de *u"io, por e" +ue seapruea e" Re%"amento !enera" de "as actuaciones y "osprocedimientos de %estin e inspeccin triutaria y dedesarro""o de "as normas comunes de "os procedimientosde ap"icacin de "os triutos

%encia Triutaria6 3enta +107 7p76 n7d7 @eb7 ++ Oct7+1

tax procedure in spain

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