Tax Collection sanctioning procedure.
Procedure to analyse the commission of a tax offence and, if applicable, impose the corresponding sanction.
The procedure is initiated automatically by the local office.
Start: The sanctioning procedure for tax payment issues will be carried out independently from the application of taxes regulated under Part III of the General Tax Act (Ley General Tributaria), except when this is waived by the party liable for the tax payment, in which case it will be carried out jointly. Automatically by the local office, via notification of the agreement of the competent body. When the competent authority has all the elements required to formulate the sanction proposal at the start of the sanctioning procedure, said proposal shall be included in the initiation agreement. The party in question will be notified of the agreement and that the procedure has been initiated and will be given fifteen days to present the pleas it deems appropriate and the corresponding documentation, supporting documents or other evidence.
Procedure: A resolution proposal will be formulated that will include the justifying facts, their legal treatment and the offence constituted by these, or declaration, where applicable, of the non-existence of an offence or liability. The proposal will also specify the proposed sanction, indicating the classification criteria applied. The party in question will be notified of the resolution proposal and that the procedure has been started and will be given fifteen days to present the pleas the party considers appropriate and the corresponding documents, supporting documents or other evidence.
a) Express resolution.
Reconsideration: Application period: One month. Optional, to the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It must be addressed to the administrative body which issued the decision which is to be contested.
Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN
Level 4: Electronic processing