Cash payment complaint

Denomination

Cash payment complaint

Procedure type

Suggestions, Complaints, Complaints and information to 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 the payment, they will be exempt from liability for the subsequent infringement. However, the simultaneous presentation of a complaint by both participants in the operation will not exonerate any 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: Presentation 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: - File the complaint when it is considered unfounded or when the facts or people reported are not sufficiently specified or identified. - Initiation of the appropriate actions if there is sufficient evidence of truth in the alleged facts and these are unknown by the Tax Administration.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Identification system

Electronic DNI, Electronic certificate, Others, PIN code

Interactivity level

Level 4: Electronic processing