Cash payment complaint

Denomination

Cash payment complaint

Procedure type

Suggestions, Complaints, Reports and information for citizens

Subject

Taxes

Purpose

Report to the Tax Agency and identify the other party when a payment is made in cash for an amount equal to or above the set limit of 1000 euros or its equivalent in foreign currency (10,000 euros if the payer is an individual who is not acting as a professional businessperson with a foreign tax address). If it is done by one of the parties involved in the operation within three months following payment, he or she will be exempt from liability for the subsequent infringement. However, the simultaneous filing of a complaint by both parties involved in the operation will not exonerate either of them from liability.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

AEAT offices

Phases of the procedure/service

Start: Filing of the complaint by the complainant.

Procedure: Upon receipt of a complaint, it will be sent to the competent body to carry out the relevant actions.

End: - Filing of the complaint when it is considered unfounded or when the facts or persons reported are not sufficiently specified or identified. - Initiation of the appropriate proceedings if there are sufficient indications of veracity in the alleged facts and these are unknown to the tax authorities.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Identification system

Electronic ID, Electronic Certificate, Others, PIN Code

Level of interactivity

Level 4: Electronic processing