Sanctioning procedure art. 7 Law 7/2012 managed by Customs and Special Taxes.

Denomination

Sanctioning procedure art. 7 Law 7/2012 managed by Customs and Special Taxes.

Procedure type

Penalty

Subject

Customs

Purpose

Procedure to analyse the commission of a tax offence and, if applicable, impose the corresponding sanction.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Post offices.

Other places contemplated in article 16 of Law 39/2015

Phases of the procedure/service

Start: The procedure is initiated following a decision made by the Head of the Regional Customs and Excise Office, when there is evidence that a cash payment equal to or in excess of 2,500 euros or equivalent in foreign currency has been made for a transaction involving an employer or independent professional. or when a cash payment of 15,000 euros or equivalent in foreign currency has been made by a natural person proven to be a non-resident in Spain and who does not act as an employer or independent professional, and these events are deemed punishable by civil law.

Procedure: The investigation work required to determine, ascertain and prove the data by virtue of which the ruling will be made, will be performed ex-officio by the body that is handling the proceedings. The interested parties may make declarations and provide documents or other relevant proof at any time during the proceedings prior to the court hearing. When the case has been investigated, a resolution proposal will be formulated that will include the reasoned facts, their legal treatment and the offence constituted by these, or declaration, where applicable, of the non-existence of an offence or liability. The penalty sought will be established at this time. The interested party will be notified of the decision. The interested party is notified that oral proceedings have been initiated and that the he/she has fifteen days following receipt of the proposed ruling to submit to the judge any declarations they consider relevant and any documents that have a bearing on the case, after having consulted the case file made available by the court If you do not provide new documents or evidence, the resolution may be issued in accordance with the proposal. The interested party is informed that he/she may pay the proposed penalty before a ruling is made. This will effectively close proceedings, without prejudice to any appeals that may be brought

End: The proceedings are brought to a close by the Head of the Regional Customs and Excise Office, either by imposing a penalty, or dismissing the case without a penalty, or due to expiry of the statute of limitation.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Appeal: Term: One month following the day after notification of the decision, brought before the authority instigating the administrative procedure or before the ruling authority.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Basic Regulations

• Law 7/2012, of October 29,

  amending the tax regulations and budgets and of adaptation of the financial regulations for intensification of activities in the prevention of and fight against fraud (Official State Gazette 30 October 2012).

• Law 10/2010, of April 28,

  on the Prevention of Money Laundering and Terrorist Financing (Official State Gazette 29 April 2010)

• Royal Decree 1398/1993, of 4 August, passing the Regulation of the Procedure for the exercise of disciplinary power. (Official State Gazette, 9 August 1983)

• Law 39/2015, of October 1,

  of the Common Administrative Procedure of Public Administrations