Skip to main content
Spanish Government Logo
Organization Logo
Mobile menu
Menu options will be loaded here when available
Home
All procedures
Tax audits and sanctioning proceedings
Audit proceedings
Customs postclearance review procedure
Excise intervention proceedings
Verification of values
Other tax checks
Sanctioning proceedings
Sanctioning proceedings Art. 7 Law 7/2012
Recovery of State aid
Recovery of State aid
Procedure for recovering state aid in cases of regularisation of obligations to pay taxes affected by the decision for recovery