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 a tax domicile in Spain).
Infringements and penalties for non-compliance
Failure to comply with the limitations on cash payments constitutes a serious administrative offence, which may be committed by both the persons or entities that pay and those that receive cash amounts in whole or in part in breach of the established limitation.
The payer and the recipient shall be jointly liable for any infringement committed and any penalty imposed, which means that the Tax Agency may act against either 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 from the date of the payment made in breach of the limitation will not be liable for the infringement and therefore will not be subject to any penalty for the transaction carried out, provided that the following data is provided 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 filing of a complaint by both parties, neither of them will be exonerated from liability.
The statute of limitations for the infringement shall be five years from the date on which the infringement was committed. The sanction resulting from the commission of the infringement will expire after five years, which will begin to be counted from the day after the resolution imposing the sanction becomes final.