Procedure

Penalty proceedings art. 7 Act 7/2012 managed by Customs and Excise.

General Data

Name

Penalty proceedings art. 7 Act 7/2012 managed by Customs and Excise.

Type of procedure

Penalty

Subject

Customs

Object

Procedure to analyse the commission of a tax offence and, if applicable, impose the corresponding sanction.

Responsible body

Tax Agency

General information on the procedure

Start method

Ex officio

Applicant: Administration

Place of presentation

  • Online

  • AEAT offices.

  • Post offices.

  • Other places established in Article 16 of Law 39/2015 (Ley 39/2015).

Procedure/service stages

  • Start: The proceedings are initiated following a decision made by the Head of the Regional Customs and Excise Office when there is evidence that a cash payment equal to or in excess of €2,500 or equivalent in foreign currency has been made for a transaction involving an employer or independent professional. or when a cash payment of €15,000 or equivalent in foreign currency has been made by a natural person proven to be a non-resident in Spain and who does not act as an employer or independent professional, and these events are deemed punishable by civil law.

  • Procedure: The investigation work required to determine, ascertain and prove the data by virtue of which the ruling will be made, will be performed ex-officio by the body that is handling the proceedings. The interested parties may make declarations and provide documents or other relevant proof at any time during the proceedings prior to the court hearing. When the case has been investigated, a resolution proposal will be formulated that will include the reasoned facts, their legal treatment and the offence constituted by these, or declaration, where applicable, of the non-existence of an offence or liability. The penalty sought will be established at this time. The interested party will be notified of the decision. The interested party is notified that oral proceedings have been initiated and that the he/she has fifteen days following receipt of the proposed ruling to submit to the judge any declarations they consider relevant and any documents that have a bearing on the case, after having consulted the case file made available by the court If no new documents or proof are submitted, judgement is made according to the proposed settlement. The interested party is informed that he/she may pay the proposed penalty before a ruling is made. This will effectively close proceedings, without prejudice to any appeals that may be brought

  • Completion: The proceedings are brought to a close by the Head of the Regional Customs and Excise Office, either by imposing a penalty, or dismissing the case without a penalty, or due to expiry of the statute of limitation.

Resolution deadline

6 Month/s

Resolution body

Tax Agency

Appeals

Appeal: Filing period: One month following the day after notification of the decision, brought before the authority instigating the administrative procedure or before the ruling authority.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Ley 7/2012, de 29 de octubre, de modificación de la normativa tributaria y presupuestaria y de adecuación de la normativa financiera para la intensificación de las actuaciones en la prevención y lucha contra el fraude (BOE 30-octubre-2012).

Ley 10/2010, de 28 de abril, de prevención del blanqueo de capitales y de la financiación del terrorismo (BOE 29-abril-2010)

Real Decreto 1398/1993, de 4 de agosto, por el que se aprueba el Reglamento del Procedimiento para el Ejercicio de la Potestad Sancionadora. (BOE 9-agosto-1983)

Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas