Sanctioning procedure art. 7 Law 7/2012 in the field of Tax Management powers.

Denomination

Sanctioning procedure art. 7 Law 7/2012 in the field of Tax Management powers.

Procedure type

Penalty

Subject

Penalty

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: Citizen - Company

Place for presentation

Tax Agency eOffice.

Registration assistance offices.

Phases of the procedure/service

Start: The procedure is initiated ex officio by agreement of the competent body, when there are indications that a cash payment has been made for any operation in which a businessman or professional has intervened for an amount equal to or greater than 1,000 euros or its equivalent in foreign currency. , or for an amount of 10,000 euros, when the payer is a natural person who can justify that he or she does not have tax residence in Spain and does not act as a businessman or professional and it is considered that these acts may be punishable.

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 aforementioned proposed resolution will inform of the opening of the hearing process (a period of ten business days following the date of notification of the proposal). The interested party may present to the instructor the allegations that he or she considers appropriate and present the documents and information that they deem relevant. If no new documents or evidence are provided, the resolution may be issued in accordance with the proposal made. The interested party will also be informed that they can proceed to pay the proposed penalty before issuing a resolution, which will imply the termination of the procedure.

End: The procedure will end by resolution of the competent body, expiration or archiving of the proceedings. However, the procedure may also be terminated, without the need for a resolution, by the voluntary payment of the penalty at any time prior to notification of the resolution of the procedure. In this case the procedure will be considered completed on the day the payment is made.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

A) If there is an express resolution: appeal. Term: one month counted from the day following notification of the resolution, before the body that issued the act that is challenged or before the body competent to resolve it. B) If the penalty was paid prior to notification of the resolution, only contentious-administrative appeal (there is no possibility of appeal through administrative channels). Term: two months starting from the day following payment.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing