Tax Management sanctioning procedure.

Name

Tax Management sanctioning procedure.

Procedure type

Taxation

Subject

Taxes

Purpose

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

Responsible body

State Revenue Office

Starting method

Trade

Applicant: Administration

Place for presentation

Online.

Offices of the Tax Agency.

Post Office.

Other places covered by article 16 of Act 39/2015.

Documentation

The procedure is initiated ex officio by the Administration.

Process/service phases

Start: The sanctioning procedure for tax payment issues will be carried out independently from the application of taxes regulated under Part III of the General Tax Law, except when this is waived by the party liable for the tax payment, in which case it will be carried out jointly. It will be started automatically by the local office, via notification of the agreement of the competent body. When the competent authority has all the elements required to formulate the sanction proposal at the start of the sanctioning procedure, said proposal shall be included in the initiation agreement. The party in question will be notified of the agreement and that the procedure has been initiated and will be given fifteen days to present the pleas it deems appropriate and the corresponding documentation, supporting documents or other evidence.

Procedure: A resolution proposal will be formulated that will include the justifying facts, their legal treatment and the offence constituted by these, or declaration, where applicable, of the non-existence of an offence or liability. The proposal will also specify the proposed sanction, indicating the classification criteria applied. The party in question will be notified of the resolution proposal and that the procedure has been started and will be given fifteen days to present the pleas the party considers appropriate and the corresponding documents, supporting documents or other evidence.

End: a) Express resolution. b) Expiry.

Forms

Electronic processing

Resolution deadline

Month (s)

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or to the day on which the procedure or previous appeal for reversal can be considered resolved. He/she will address the administrative body that has issued the claim.

Identification system

Electronic DNI, Electronic Certificate, Other, PIN code

Level of interactivity

Level 4: Electronic processing

Basic Regulations

• Act 58/2003 of 17 December,

  on Tax General. Section IV. (Official State Gazette 18-diciembre-2003)

• Royal Decree 2063/2004, of 15 October,

  approving the General Regulations on the tax penalty system. (Official State Gazette, 28 October 2004)