FAQs

It has been established that the procedures of the Tax Agency in relation to those affected by the DANA indicated below may have longer deadlines:

• Taxpayers who do not carry out economic activities.

• Taxpayers who carry out economic activities whose volume of operations in 2023 did not exceed 6,010,121.04 euros (including groups with the same limit on volume of operations for all entities that comprise them).

That, as of October 28, 2024 they had their tax domicile, or operating establishment, or properties declared to be related to the activity, in any of the municipalities affected by the DANA .

The extension of deadlines affects procedures that were already in process as of October 28, 2024, as well as those that begin between that date and January 30, 2025.

Within these procedures, deadlines for attending to a series of procedures dictated in procedures for the application of taxes, sanctions or declaration of nullity, return of undue income, rectification of material errors and revocation, and other review procedures are extended until January 30 ##1## (unless the period initially granted was longer, in which case the longer period will apply):

• The attention to requirements , embargo proceedings and requests for information with tax significance.

• To formulate allegations before acts of opening said procedure or hearing.

However, the procedure will be considered completed if it is attended to before January 30, 2025.

The deadlines for filing appeals or economic-administrative claims against actions of the State Tax Administration Agency relating to taxpayers affected by the DANA, which have not concluded on October 28, 2024, as well as those that begin after that date, will be extended until January 30, 2025 , except in cases where the period granted by the general rule is greater, in which case the latter will apply.

No , this period does not count in the case of those affected by the DANA.

In the specific case of tax groups, when the extension of deadlines affects an entity that is not the representative of the group, the extension of deadlines will apply to the procedure corresponding to the entity representing the group.

No.

No.

During this period, the Administration may promote, order and carry out essential procedures, internal procedures and those that do not generate new procedures to be completed by taxpayers (section 7 of art. 8 of RD-law 6/2024). Likewise, actions arising from requests from interested parties may be carried out.

• For those affected by the DANA who are owners of assets that are being executed by auction, the deadlines related to the development of the auctions held by the State Agency for Tax Administration and the award of assets, which have not concluded on November 7, will be extended until January 30, 2025 .

• Bidders who have their tax domicile, their operating establishment, or real estate related to their activity located in municipalities affected by the DANA, or assets subject to alienation located in the same areas, may request the cancellation of their bids and the release of the deposits constituted, provided that the bid submission phase has begun and not ended before October 28, 2024.

• bidders will also have the right to a refund of the deposit and , where applicable, of the auction price paid, when requested by the bidders and successful bidders with the same requirements as in the previous paragraph for the case of auctions in which the bid submission phase has ended and provided that no certification of the minutes of the award of the assets or the granting of a public deed of sale has been issued as of November 7.