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

Denomination

Sanctioning procedure art. 7 Law 7/2012 in the area 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.

Records 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 transaction in which a businessman or professional has been involved 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 justifies that he or she is not resident for tax purposes in Spain and does not act as a businessman or professional and it is estimated that these facts 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 resolution proposal will provide information on the opening of the hearing process (a period of ten working days following the date of notification of the proposal). The interested party may present to the instructor any allegations they consider appropriate and submit any documents and information they deem relevant. If no new documents or evidence are provided, the decision may be issued in accordance with the proposal made. The interested party will also be informed that he or she may proceed to pay the proposed fine before a resolution is issued, which will imply the termination of the procedure.

End: The procedure will end with a resolution by the competent body, expiration or filing of the proceedings. However, the procedure may also be terminated, without the need for a resolution, by voluntary payment of the fine 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 from the day following notification of the resolution, before the body that issued the contested act or before the body competent to resolve it. B) If the fine was paid prior to notification of the resolution, only administrative appeal is possible (there is no possibility of appeal through administrative channels). Term: two months counted from the day after the payment is made.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing