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Sanctioning procedure art. 7 Law 7/2012 managed by the Inspectorate.

General data

Designation

Sanctioning procedure art. 7 Law 7/2012 managed by the Inspectorate.

Type of procedure

Penalty

Subject

Taxes

Object

Procedure to analyse the commission of a tax offence and, if applicable, impose the corresponding sanction.

Responsible body

Tax Agency

General information on the procedure

Start-up method

office

Applicant:Administration

Place of presentation

Telematics.

Phases of the procedure/service

Home:The procedure is initiated following a decision made by the competent body when there is evidence that a cash payment equal to or in excess of 2,500 euros or equivalent in foreign currency has been made for a transaction involving an employer or independent professional. or when a cash payment of 15,000 euros or equivalent in foreign currency has been made by a natural person proven to be a non-resident in Spain and who does not act as an employer or independent professional, and these events are deemed punishable by civil law.

Processing: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.

Termination:The case is closed following a decision made by the competent body in which the penally is enforced, or the activity is considered not punishable, or that the statutory period has expired.

Forms

Electronic processing

Resolution deadline

3 Months

Resolution body

Tax Agency

Resources

Appeal:Deadline:One month following the day after notification of the decision, brought before the authority instigating the administrative procedure or before the ruling authority.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations

  • Act 7/2012 of 29 October,

    amending the tax regulations and budgets and of adaptation of the financial regulations for intensification of activities in the prevention of and fight against fraud (Official State Gazette 30 October 2012).

  • Law 39/2015, of 1 October,

    of the Common Administrative Procedure for Public Administrations (BOE 02-October-2015).