Penalty procedure art. 7 Act 7/2012 conducted by the Audit Department

Denomination

Penalty procedure art. 7 Act 7/2012 conducted by the Audit Department

Procedure type

Penalty

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.

Phases of the procedure/service

Start: 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.

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.

End: 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

State Revenue Office

Resources

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

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing