• The list will comprise around 5,000 taxpayers. In accordance with the General Taxation Act, the taxpayer, whether a natural or corporate person, will be identified in full, with forename, surname(s) and ID number or full corporate or trade name.
• A ministerial order will implement the issuance of the communications to the affected parties, which it is planned to carry out starting from 20 October.
• The list will be published in December, once the notifications have been made and the reply period has elapsed.

 

October 9, 2015.- The first public list of debtors to the Tax Administration will include around 5,000 taxpayers. In accordance with the provisions of Section 95 of the reform of the General Taxation Act, the taxpayer, whether a natural or corporate person, will be identified in full, with forename, surname(s) and ID number or full corporate or trade name.

The amount will include all the taxpayer's debts and sanctions greater than one million euros outstanding at 31 July 2015 and not deferred or suspended for any legally established reason.

A ministerial order which will be published shortly will set the date of publication and other aspects. It is estimated that the communications to the debtors of their inclusion in the list could be issued starting from 20 October.

In regard to the execution of the notification of these communications, it must be taken into account that around 80% of the debtors are included in the Compulsory Electronic Notification system via the electronic address provided. The other 20% will be notified by agents, it being foreseeable that they will be notified by the end of the first week of November, since only one notification attempt is sufficient as stipulated by law.

Reply period

The affected taxpayers will have a period of 10 business days to submit replies, as stipulated by law. Such replies may only serve to correct any material errors which may have occurred, but not to make the payment of the debt and thus avoid publication in the list. 

Once the replies have been reviewed, the list will be published in December on the web page of the e-Office of the Tax Agency.