Tax Proceedings

Tax proceedings is any audit, tax assessment, preliminary agreement, other tax office audit, procedure, objection to a procedure or litigation related to taxes, whether administrative or judicial, including procedures to determine the competent authority.

Tax inspection before the Spanish tax office

We represent you in tax audit proceedings before the Spanish tax authorities throughout Spain / Barcelona.

As lawyers and tax advisors, we represent you before the Spanish fiscal courts (TEAC) as well as the subsequent administrative jurisdiction up to the highest instance, the tax audit procedure should not be able to be concluded with an agreement.

The following conclusion of the tax audit is possible, whereby it is expressly pointed out that you should not face a tax audit without our professional support and advice from our lawyers and tax consultants:

Conclusion without agreement (acta de disconformidad)

In this case, the Spanish SL (sociedad de responsabilidad limitada), represented by the manager or by our tax lawyer, does not agree with the facts presented and the tax assessment notice (propuesta de liquidacion provisional). Legal action must be taken before the Regional Tax Court.

Conclusion with an agreement (acta de conformidad)

The Spanish SL (taxpayer) agrees with the result of the investigation of the Spanish tax authorities.

Should a fine be imposed, a reduction of up to 55% of the fine can be achieved.

The facts of the case can only be challenged in court to a limited extent.

Conclusion with a consensual agreement (acta con acuerdo)

The examination of the tax base can affect a sole proprietorship in the same way as the Spanish SL or the Spanish SA as corporations.

As important defence mechanisms in Spanish tax proceedings, the statute of limitations of Spanish tax obligations and the forfeiture of fines in Spanish tax law of only 6 months must be considered.

When Spanish real estate is sold, the difference in value is taxed at 19% (21%).

If you, as a non-tax resident, apply for a refund of the 3% withheld, the tax authorities will usually enter into a limited tax audit, especially if construction costs for the development are claimed as increased acquisition costs to reduce tax. We will represent you in the tax audit, especially with regard to the complicated regulation as to which costs are deductible.

Furthermore, we are at your disposal for VAT audits and limited tax audits, whereby you should involve us immediately upon delivery of the audit order, since deadlines for extending the tax audit to other circumstances and financial years expire if the application is not submitted within the deadline.

If fines are levied for tax offenses or even tax evasion, you should not hesitate to contact us.

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