Abridged Tax Management sanctioning procedure.

Denomination

Abridged 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

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

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.

Start and procedure: Automatically by the local office, by way of notification to the competent body; when the competent body has all the elements to allow it to formulate the proposed sanction at the time of starting the sanction proceedings, the notification will be included in the initiation agreement.

The resolution proposal 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 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.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

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

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

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing