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

General data


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

Type of procedure





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

Responsible body

Tax Agency

General information on the procedure

Start-up method



Place of presentation


AEAT offices.

Post offices.

Other places specified in Article 16 of Law 39/2015

Phases of the procedure/service

Home:the procedure is initiated ex officio by agreement of the Head of the Regional Customs Unit and II. In the US, when there are indications that a cash payment has been made for a transaction in which a business or professional has been involved, for an amount equal to or greater than 2,500 euros or its equivalent in foreign currency, or for an amount of 15,000 euros or its equivalent in foreign currency, when the payer is a natural person who can prove that he does not have his tax domicile in Spain and is not acting as a business or professional and he considers that these facts may be punishable.

Processing: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 courtIf they do not provide new documents or other 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

Termination:the procedure shall be terminated by decision of the Head of the Regional Customs Unit and II. The Commission shall adopt a decision in the EEA, in which the sanction is imposed or the facts are deemed not to be punishable, or because of expiry of the time-limit.


Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency


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

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing


Basic Regulations

  • Act 7/2012 of 29 October,

    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).

  • Act 10/2010, of 28 April,

    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 1 October,

    of the Common Administrative Procedure of Public Administrations