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Collection sanctioning procedure.

General data


Collection sanctioning procedure.

Type of procedure





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



Place of presentation



The procedure is initiated ex officio by the administration.

Phases of the procedure/service

Home:The sanctioning procedure for tax payment issues will be carried out independently from the application of taxes regulated under Part III of the General Tax Law, except when this is waived by the party liable for the tax payment, in which case it will be carried out jointly.It will be started automatically by the local office, via notification of the agreement of the competent body.When the competent authority has all the elements required to formulate the sanction proposal at the start of the sanctioning procedure, said proposal shall be included in the initiation agreement.The party in question will be notified of the agreement and that the procedure has been initiated and will be given fifteen days to present the pleas it deems appropriate and the corresponding documentation, supporting documents or other evidence.

Processing:A resolution proposal will be formulated that will include the justifying facts, their legal treatment and the offence constituted by these, or declaration, where applicable, of the non-existence of an offence or liability.The proposal will also specify the proposed sanction, indicating the classification criteria applied.The party in question will be notified of the resolution proposal and that the procedure has been started and will be given fifteen days to present the pleas the party considers appropriate and the corresponding documents, supporting documents or other evidence.

Termination:a) Express resolution.b) Forfeiture.


Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency


Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing


Basic Regulations