Reporting cash payments
Suggestions, Complaints, Claims and public information
Report to the Tax Agency and identify the other party when a payment is made in cash for an amount equal to or above the set limit of €2,500 or its equivalent in foreign currency (€15,000 if the payer is an individual who is not acting as a professional businessperson with a foreign tax address).
If reported within 3 months following the payment, the person reporting will not be held responsible with respect to the infraction.
Applicant: Company - Citizen
AEAT (Tax Agency) offices
Start: Submission of the accusation by the accusing party.
Procedure: Upon receipt of a complaint, it will be sent to the competent body to carry out the relevant actions.
- Filing of the accusation when it is deemed unfounded or when the acts or accused persons are not sufficiently specified or identified.
- Start of the relevant actions if there is sufficient evidence of veracity in the imputed acts and these are unknown to the Tax Agency.
Electronic DNI (Spanish National ID), Electronic certificate, Others, Clave PIN
Level 4: Electronic processing
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. Artículo 7. (BOE 30-octubre-2012)