Tax Procedures
We represent you in tax audit proceedings before the Spanish tax authorities.
A tax procedure is understood as any tax audit, tax assessment, preliminary agreement, procedure, objection to a procedure, or tax-related litigation, whether administrative or judicial, including proceedings to determine the competent authority.
Inspección fiscal ante la Agencia Tributaria Española
As lawyers and tax advisors, we represent you before the Spanish tax courts (TEAC), as well as before the subsequent administrative jurisdiction up to the highest instance.
It is essential to highlight that, given the possibility of a tax audit, you should not face this process without the professional support of our lawyers and tax advisors. The possible conclusions of a tax audit may be the following:
Conclusion without agreement (non-conformity report)
In this case, the S.L. Spanish (limited company), represented by the manager or by our tax lawyer, does not agree with the facts presented and with the provisional liquidation proposal. In such case, legal action must be filed before the Regional Economic-Administrative Court.
Conclusion with an agreement (agreement report)
The taxpayer agrees with the outcome of the investigation by the Spanish tax authorities.
In case a fine is imposed, a reduction of up to 55% of the fine can be obtained.
The facts of the case can only be challenged in court to a limited extent.
Conclusion with a consensual agreement (settlement agreement)
This type of agreement can apply to an individual company in the same way as the Spanish SL or the Spanish SA.
As important defense mechanisms in Spanish tax procedures, the prescription of Spanish tax obligations and the expiration of fines, in Spanish tax legislation of only 6 months, should be considered.
When a Spanish property is sold, the difference in value is taxed at 19% (21%).
If you, as a non-tax resident, request a refund of the withheld 3%, tax authorities often conduct a limited tax audit, especially if construction costs of the development are claimed as an increase in acquisition costs to reduce taxes.
We will represent you in the tax audit, especially regarding the complex regulations on which costs are deductible.
Furthermore, we are available for VAT audits and limited tax audits, so you should involve us immediately after receiving the audit order, as the deadlines for extending the tax audit to other circumstances and fiscal years expire if the request is not submitted within the deadline.
If fines are imposed for tax offenses or even tax evasion, do not hesitate to contact us.
