How to present declarations on a sanction proceeding
To present allegations to a sanctioning file through the Headquarters, you have two access routes:
- " Tax verifications and sanctioning procedure ". Enter the procedure you want. In this help we will give the example of "Abbreviated management sanctioning procedure"
- " Answer requirements or present documentation related to a document received from the AEAT ".
You must provide the " CSV of the notification " about which you want to submit allegations. If you access with an electronic certificate, DNIe or Cl@ve the possibility of submitting an appeal to the file is offered as long as it is a Resolution. Keep in mind that if it is a notification of Initiation or Hearing Procedure you can only present allegations but if the notification is a Resolution, it is possible to present an Appeal. Mark "Yes" to the question "Do you want to file an Appeal for this file?", if applicable.
After providing the CSV , and if you do not choose to file an Appeal and the notification belongs to a Start of sanctioning file, the following screen will correspond to the first step in the presentation of allegations, " 1. Generation of the request ", where you will have to add a "Subject" and attach the documents that you consider necessary, clicking on the "Add files" link, or write a text with the allegations in the field enabled for it. In this case, the notification data is recovered and both the "File/Reference" and the data of the interested party will appear already filled out.
If the code CSV belongs to a notification in which the Beginning of sanctioning proceedings has not been notified independently but together with the Resolution of a Provisional Liquidation, on the next screen you will have to choose about what procedure you want to carry out the presentation, whether about the liquidation or about the proposed sanction. If you choose the sanction proposal you will advance to the first step in the presentation of allegations: "1. Generation of the request", but in this case the "File/Reference" will not appear filled out and you must incorporate it.
After completing the data in the first step, click on the "Submit" button. The next screen will be the signing and sending of the request. Check that the information is correct and press the "Sign and Send" button.
Finally, check "Agree" and press "Sign and Send" again.
If no errors are detected, the allegations will be presented showing the presentation receipt with the associated registry entry number and the CSV .
If the validation is not correct because the file does not support allegations, the corresponding notice will be displayed informing the reason.