Skip to main content

Tax Management sanctioning procedure.

General Details

Denomination

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

General information of the procedure

Start form

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

The procedure is initiated ex officio by the Administration.

Phases of the procedure/service

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

Months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic certificate, Others, PIN code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations