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Tax Law Fraud

General Details

Denomination

Tax Law Fraud

Procedure type

Taxation

Subject

Taxes

Purpose

Determine that an operation has been carried out in violation of the law.

Responsible body

State Revenue Office

General information of the procedure

Start form

job

Applicant: Administration

Place for presentation

Does not have. This is initiated by the local office.

Phases of the procedure/service

Start: The proceedings will begin ex-officio, by agreement of the competent body.

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 items at any time during the proceedings prior to the court hearing. Once the proceedings have been conducted and before issuing a settlement proposal, this will be stated to the interested parties so that they make declarations and present any documents they deem to be of relevance.

End: The proceedings will end with the ruling of the competent body, declaring whether there has been a fraud committed in violation of the law or not.

Forms

Electronic processing

Resolution deadline

3 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, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations