Cash payment complaint
You can notify the Tax Agency of non-compliance with the limitation on cash payments with an amount equal to or greater than 1,000 euros (10,000 if the person making the payment is a natural person who does not act as the owner of the professional company without tax domicile. in Spain).
Infringements and penalties for non-compliance
Failure to comply with the limitations on cash payments constitutes a serious administrative infraction, which can be committed both by the people or entities that pay and by those that receive total or partial amounts in cash in violation of the established limitation.
The payer and recipient will be jointly and severally liable for the infraction committed and the penalty imposed, which means that the Tax Agency may proceed indiscriminately against any of them or both.
The base for the penalty will be the amount paid in cash in transactions involving sums equal to or greater than 1,000 euros or 10,000 euros (or the equivalent in foreign currency) The penalty shall consist of a proportional fine of 25% of the basic amount of the penalty, with a 50% reduction of the penalty if certain conditions are met.
The payer or recipient who reports to the Tax Agency, within three months following the date of the payment made in breach of the limitation, will not be responsible for the infraction and therefore no sanction will be imposed for the operation carried out. provided that you provide the following data to the Tax Agency:
- amount
- identity of the other party involved.
Any report submitted subsequently by the second party involved will be considered invalid. In the event of simultaneous presentation of a complaint by both parties, neither of them will be exonerated from liability.
The infraction will prescribe after five years, counting from the day on which the infraction was committed. For its part, the sanction derived from the commission of the infraction will expire after five years, which will begin to be counted from the day following the day on which the resolution imposing the sanction becomes final.