Law 58/2003, Of December 17, General Tax.

Original Language Title: Ley 58/2003, de 17 de diciembre, General Tributaria.

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JUAN CARLOS I King of Spain to all that the present join together and act.

Know: That the Cortes Generales have approved and I come in to sanction the following law.

EXHIBITION grounds I La law General tax is the centerpiece of the tax system where collected its essential principles and regulate relations between the tax administration and taxpayers.

Since its adoption, the law 230/1963, of 28 December, General tax, has been subject to several modifications who have tried to adapt this legal provision to the changes experienced in the evolution of the tax system.

The first major reform of the General tax law was conducted in 1985 despite the substantial change he experienced in those years the tax system. The reform operated by law 10/1985, of 26 April, of partial modification of the General tax law was designed to precisely match the content of the law 230/1963, of 28 December, General tax to changes outside of it, and recover this sistematizador character and integrator of amendments affecting general tax system. Since then, law 230/1963, of 28 December, General Tributaria, underwent numerous reforms through the State general budgets and some substantive laws, although, since 1992, the Constitutional Court doctrine was contrary to the reform of the General tax law through the general budget of the State laws.

In 1995, the need to incorporate constitutional jurisprudence to the Act and the convenience of updating it in terms of tax procedures, as well as other purposes as the promote fulfillment of tax obligations, the see the powers of the management bodies to carry out provisional liquidation of profession, the incorporated new instruments in the fight against fiscal fraud or the review the regime of offences and penalties He found that it addressed an important reform by law 25/1995, of July 20, of partial modification of the tax General Law.

Aside from the reforms introduced since that date in concrete precepts of the General tax law, a legal provision that is essential for the regulation of the relations between taxpayers and administration affecting matters closely related to the content of the General tax law was approved in 1998. Law 1/1998, of 26 February, rights and guarantees of taxpayers, objective was to reinforce the substantive rights of taxpayers and improve their security in the bosom of the different tax procedures, reinforcing the correlative obligations of the tax administration.

As he pointed out in his explanatory statement, law 1/1998, of 26 February on rights and guarantees of taxpayers, he said since its adoption the need for its integration in the General tax law, where its precepts had to find its natural accommodation.

Despite the changes made to date in the General tax law, it can be said that its adaptation to the current tax system and the whole of the Spanish system developed from the Spanish Constitution of December 27, 1978 was insufficient. Since the promulgation of the Constitution was pending a review in depth of said law to adapt to constitutional principles, and eliminating some preconstitucionales references without lace in our current system.

On the other hand, despite the reviewers efforts of the legislator, the tax system has evolved in recent years in the bosom of the various taxes without the correlative development of the precepts of the General tax law and, in addition, have been enacted other provisions in our legal system, such as the law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure that have modernized the administrative procedures and relations between citizens and the Administration, without the corresponding reflection in the General tax law. In this sense, the new law is an important approach to General rules of administrative law, with the consequent increase of legal certainty in the regulation of tax procedures.

In short, the pre-constitutional character of the law 230/1963, of 28 December, General tax, the need to regulate the currently used procedures of tax management, excessive dispersion of tax legislation, the suitability of the operation of the Administration to adapt to new technologies and the need to reduce the conflicts in tax matters advised definitely address the enactment of a new General tax law.

In this context, the resolution of the Secretary of State of Finance of 15 June 2000 highlighted the need for a revision in depth of the law and proceeded to the creation of a Commission for the study and proposed measures for the reform of the General tax law, composed of leading experts in financial and tax law It has given rise, prior to the drafting of the project of the new General tax law, a report on the guidelines for the reform and the way in which should be realized in a future legal text.

The draft of the preliminary draft on the basis of this report was studied by a group of experts in financial and tax law at the Committee for the study of the draft of the preliminary draft of the new General tax law created by resolution of the Secretary of State of finance from October 1, 2002. The work of the Group of experts concluded in January 2003 with the drafting of a report where discussed and said the text, made proposals and suggestions related to the subject of study.

In accordance with the above, the main objectives that aims to achieve the General tax law are as follows: strengthen the taxpayer guarantees and certainty, promote the unification of criteria in the administrative action, enable the use of new technologies and modernise tax procedures, establish mechanisms to strengthen the fight against fraud, tax control and the recovery of tax debts and lower current litigation in tax matters.

In addition to the necessary modifications for the annotated adequacy of the standard to the current context of our tax system, the new law is also a remarkable technical improvement in the systematization of the general tax law, as well as a major effort of the encoder.

Manifestation of this is the new structure of the Act, more detailed and didactic to the the law 230/1963, of 28 December, General tax, with five titles.

The first two come to essentially match the titles preliminary, I and II the law 230/1963, of 28 December, General tax. However, titles III, IV and V of the new law is a structure more correctly and consistently to the title III of the law 230/1963, of 28 December, General tax, relating to the tax administration in the broad sense. Title III of the new law regulates the procedures for taxes, title IV regulates autonomously the sanctioning and the title V governs the review of administrative acts on tax matters.

Encoder mood of the new General tax law manifests itself primarily in the incorporation of provisions contained in other standards of our legal system, some of which put an end to its entry into force. Thus, joins the contents of law 1/1998, rights and guarantees of taxpayers, of the Royal Legislative Decree 2795 / 1980 of 12 December, which articulates Law 39/1980 of 5 July, Bases on administrative procedure, as well as the regulatory precepts of greater depth in terms of procedure of inspection, collection, sanctioning procedure , resource replacement, etc.

II title I, "General provisions of the tax system", contains general principles and precepts relating to the normative sources and the application and interpretation of tax regulations.

Article 1 of the Act defines the scope of application of the same, as law that collects and establishes principles and General legal standards of the Spanish tax system. The new General tax law must conform to the rules of distribution of powers which derive from the Spanish Constitution. On this question, the Constitutional Court said that "the tax system should be chaired by a set of common principles capable of guaranteeing the basic homogeneity that allow you to set the status of the management of taxes as a true system and secure the unit of the same, which is unwavering demand for equality of the Spanish" (STC 116/94 (, April 18), and also that "the undeniable connection between articles 133.1, 149.1.14. and 157.3 Constitution determines that the State is competent to regulate not only their own taxes, but also the general framework of the whole tax system and the delimitation of the financial powers of the autonomous communities with regard to the own State" (STC 192/2000 (, July 13).


In short, competence certificates referred to in paragraph 1 of article 149 of the Constitution, this law dictates to the dispositions for the following subjects: 1st, as regulates the basic conditions that guarantee equality in compliance with the duty to constitutional contribute; 8th, as regards the implementation and effectiveness of legal norms and to the determination of the sources of the tax law; 14th, as established concepts, principles and basic rules of the tax system in the framework of the general finance; and 18th, as adapted to the specialties of the field tax regulation of the common administrative procedure, ensuring taxpayers a similar treatment to all tax administrations.

They are eliminated in this title I preconstitucionales references that existed in the law 230/1963, of 28 December, General tax, and joins the contents of various constitutional precepts of fundamental application in the tax system. Also, it defines the concept of tax administration and updates the set of sources with reference to international treaties and the rules of Community law.

In section 3, concerning the "interpretation, qualification and integration of tax regulations", joins the precept that regulates the qualification of tax obligations and is reviewed in depth the regulation of fraud law that shall be replaced by the new figure of the "conflict in the application of the tax rule", which aims to shape up as an effective instrument in the fight against sophisticated fraud , with overcoming the traditional problems of application that has presented the law fraud in tax matters.

III title II, "Tributes", contains general provisions on the relationship of virtue and different tax obligations, as well as rules relating to the required tax, their rights and guarantees, and to the obligations and duties of public bodies. Also regulate the elements of quantification of tax obligations, devoting a chapter to the tax debt.

Didactic way, defined and classified material and formal, obligations that arise from the relationship of virtue. The material obligations are classified into: primary tax liability, tax obligations for payments, obligations between individuals resulting from the tribute and ancillary tax obligations. In tax obligations for payments on account are assumed names of the regulations of the tax on the income of the Per physical sonas, and accessory obligations include the meet the interest on arrears, the extemporaneous declaration charges and surcharges of the period.

In terms of the interest on arrears is to establish a complete regulation, stressing the non-requirement of interest on arrears as main novelty since the Administration fails to comply with any of the time limits in the law for decision for reasons imputable to the same, except that in the case of records of postponement or resources or claims in which no suspension has been agreed. Also the regulation of charges for the period is modified so that a surcharge of five per cent, without interest, will be required if you enter all of the tax debt before the notification of the enforcement Providence; a surcharge of 10 per cent, without interest, if the whole of the tax debt and own surcharge is entered before the end of the period of entry of the debts pressed; and a surcharge of 20 percent interest for delay if the above conditions are not met.

Dedicates a section 3 in chapter I to the obligations of the tax administration where he moved the provisions of articles 10, 11 and 12 of law 1/1998, of 26 February, rights and guarantees of taxpayers, with regulation of the obligation to carry out returns arising from legislation of each tax, return of undue revenue and reimbursement of the costs of warranties. This last is introduced as a new obligation to the Administration also paid the legal interest generated by the cost of the guarantees.

The 4th section reproduces the list of rights and guarantees of the tax obligation contained in article 3 of law 1/1998, of 26 February, rights and guarantees of taxpayers, and comes to the same new rights such as the right to use the official languages in the territory of the autonomous community, the right to make complaints and suggestions the right to that contained in diligence manifestations of the person concerned or the right to submit any document which it deems appropriate.

Successors and responsible regulation introduces important measures to ensure the recovery of tax debts. So he is set as a new reflecting personalistic societies members of the totality of the tax debts of the company and is expressly expected succession in sanctions that imposed on entities when they become extinct, with a limit of share settlement or value of the transferred assets. Also graduating the responsibility of administrators on the basis of their participation with express mention fact administrators, and sets a new course of vicarious liability of contractors and subcontractors in connection with deductions and taxes that should have an impact as a result of the works or services contracted or subcontracted.

In terms of capacity and representation, the Act adapts the provisions of law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure, and is expressly the validity of standardized documents approved by the tax administration as a means of representation for certain proceedings and with the performance of the obligation by a tax consultant.

In chapter IV of title II is regulated the tax debt, which does not understand the concept of sanctions, which are regulated specifically in title IV of the Act. In this area are given entry in law various provisions of the existing regulation General of fundraising, approved by the Royal Decree 1684 / 1990, of 20 December, such as those relating to payment periods, means of payment or postponement and fractionation of the tax debt. In the payment terms field expands a fortnight period of payment during voluntary debt settled by the Administration and in the field of prescription, is kept within four years established by law 1/1998, of 26 February, rights and guarantees of taxpayers, and establishes a regulation more complete, with systematization of the rules for computation and interruption of the period of separately for each right susceptible of prescription , in order to avoid interpretative doubts. Also add a special rule for the period of limitation of the right to demand the obligation of those responsible for payment.

In regards to compensation, the purely declarative nature of the netting agreement is expressly formulated and expected quantities nursing compensation to enter and return resulting from a limited checking or inspection procedure during the term of income on voluntary period.

Finally, in terms of guarantees, the regulation of measures joins this chapter precautionary, with enlargement of the assumptions should be adoption provided that it proposed settlement, except in case of withholdings and taxes payable that may be taken at any time during the procedure of checking or inspection.

IV in the title III governs the application of taxes and is one of the areas is concentrated an important part of the news that presents the new law, both in its structure and its content. The title III consists of five chapters: chapter I, which enshrines general principles that should inform the application of taxes; Chapter II, laying down common rules applicable to the proceedings and tax procedures; Chapter III, which under the rubric of "actions and procedures of tax management" configure the most common management procedures; Chapter IV, which regulates the procedure for inspection; and chapter V, on the procedure of collection.

In chapter I, "General principles", enhances the duty of information and assistance to the required tax. It stands as the main novelty the binding character of all the answers written tax consultations and not only for the consultant, but also for other required tax whenever there is identity between his situation and the course in fact raised in the consultation. A binding for a period of three months to administration information on valuations of real estate that will be the object of acquisition or transmission is also given.

In the field of social partnership sets the exchange of relevant information with the Service Executive of the Commission for prevention of money laundering and monetary offences and the Committee on surveillance of activities of terrorist financing, and expressly enshrines the duty of secrecy of retainers and obliged to make payments on account relating to the data received from other tax required.


It also highlights the importance given to the use and application of techniques and electronic, informatic and telematic means by the tax administration for the development of its activity and its relationship with taxpayers, with fixation of the main assumptions that should be use, with a broad regulatory clearance in this chapter.

Special mention deserves, in this title, the rules of chapter II, under the heading of "Common standards on performances and tax procedures" will have a particular significance and it is where you can see more clearly the degree of approximation of tax legislation to the rules of the common administrative procedure.

In this chapter, the General tax law collects exclusively the specialties that have tax procedures with respect to the General administrative rules, which will apply except as expressly provided in the tax rules. As well, the rules of this chapter II of title III are of great relevance since, on the one hand, they are applicable to all proceedings regulated in this title, unless the respective procedures special rules, and, on the other, constitute, together with the General administrative rules, the basic regulation of those procedures, especially tax management, which are not expressly regulated by this law.

According to this scheme, regulate the specialties of proceedings and tax procedures relating to forms of home them, rights to be necessarily observed in its development and forms of termination, as well as issues related to such termination such as sales tax or duty to resolve. In terms of resolution and effects of its failure to comply with deadlines, notably increases legal certainty with a regulation similar to the law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure, except in the computation of time limits where we take into account the specificity of the taxation.

Also concerning the test, notifications, the entry in the address of the required tax, public denunciation and the powers of verification and investigation of the tax administration are set to common standards of all actions and tax procedures.

In terms of testing, the ability to set formal requirements of deductibility is incorporated and is home to the general rule that deductible expenses and deductions practiced justified primarily by means of invoice or replacement document. Also specifically regulates the presumption of certainty of the data declared by taxpayers.

In terms of notifications, will provide for specialties that have notice tax regarding the general administrative law regime and collected certain measures aimed at strengthening the effectiveness of the same as the extension of persons entitled to receive them or the forecast that, in the case of notification by summons, shall be notified to the obligor in the successive actions of the procedure except for the liquidation that it must be notified in any case. Also enhances the publication of notices on the Internet, which may replace the effected traditionally on the boards of edicts.

Regulation in chapter III of the actions and procedures of tax management is one of the main novelties of the law, given the small number of precepts which contained the law 230/1963, of 28 December, on this matter General tax.

A systematic regulation and enough of the tax administration was a traditional claim that the legislator should meet in imperious form mainly for two reasons: because, despite the latest amendments of the law 230/1963, of 28 December, General tax, regulation establishing this law continued taking as a reference the classic system of Declaration and subsequent administrative liquidation even having been generalized in practice self-assessment regime; and because the objective of legal certainty pursued by this Act required to provide adequate regulatory support to the actions of verification carried out in the framework of the tax administration.

However, the regulation of procedures of tax management is addressed in a flexible manner, in order to allow that the management can evolve into new systems unless the General tax law prevented or quickly obsolete. Thus, the forms of initiation of the tax administration regulate openly, and it is for the first time in the tax system the definition of concepts such as autoliquidación or communication of data, as well as the Declaration and complementary and alternative autoliquidación. In the same way, regulates only tax management procedures more common, while allowing the regulatory development of other procedures of lower entity for which a basic set of sources is coined.

As most common management procedures are regulated in the law as follows: the procedure for the practice of returns arising from the legislation of each tax, which includes the returns derived from the submission of self-assessment and the arising from the submission of applications or data communications; the procedure initiated by the Declaration, that gets revealed the realization of taxable object that the Administration quantify the tax obligation by provisional liquidation; the procedure of verification of data, for cases of errors or discrepancies between data declared by the obligor and that held by the Administration, as well as for checks of little entity that, in any case, can refer to economic activities; the procedure of verification of values, where essentially regulates the contradictory expert appraisal; and the checkout procedure limited, which is one of the main novelties of the law, given the scant regulation that contemplated in article 123 of the law 230/1963, of 28 December, General tax, and which represents an important instrument to strengthen tax control.

The limited verification procedure is characterized by the limitation of actions that can be performed, with the exception of the check of accounting documents, requirements to third parties for the acquisition of new information and the realization of actions of research outside the offices of the acting body, except as provided for in the customs rules or assumptions for checks relating to the application of objective methods of taxation or census. This procedure has special importance to leave constancy of proven ends and the activities carried out for the purposes of a subsequent inspector procedure.

Chapter IV of title III, dedicated to performances and inspection procedure, presents a regulation more complete and structured than the law 230/1963, of 28 December, General tax, with incorporation of the regulatory precepts of larger and important developments in the completion of the procedure.

The chapter is divided into two sections, one relating to the General provisions and the other concerning the inspector procedure.

Within the 2nd section, highlights the detailed regulation of the term of duration of the inspector procedure and the effects of non-compliance and, especially, the new mode of proceedings with agreement that constitutes one of the main changes introduced by the new law, as an instrument at the service of already designated objective of reducing conflict in the field tax.

The proceedings with agreement envisaged for cases of special difficulty in the application of the rule to the case or the estimate or appraisal of elements of the tax liability of uncertain quantification. The agreement is perfected with the signing of the Act, for what will be necessary authorization of the body competent to settle and the Constitution of a deposit, a guarantee or suretyship insurance. In the event of imposition of sanctions, a reduction of 50 percent on the amount of the penalty shall apply provided that no contentious-administrative appeal stands. The settlement and the sanction may not be subject to appeal in administrative proceedings.

Chapter V concerning the proceedings and the procedure for fundraising is a better systematization of the rules governing the collection, with addition of some particularly relevant precepts of the existing General rules of fundraising, approved by Royal Decree 1684 / 1990 of 20 December. This chapter highlights the delimitation of the powers of the organs of fundraising, the review of the reasons for contesting against the Providence of enforcement and proceedings of embargo, flexibilization of the order and regulation of the procedure against leaders and successors.

V title IV regulates, unlike the law 230/1963, of 28 December, General tax, powers to impose penalties on tax matters of autonomously and separately of the tax debt, both the material aspects of typification of offences and penalties as the procedural, these latest absent of that law.


The principles of the powers to impose penalties in administrative matters with the specialities presented in tax matters listed in chapter I. Within chapter II offenders subjects relate and regulate those responsible figures and successors in the sanctions. Also, as a result of the conceptual separation of tax debt, regulates specific way for sanctions the causes of extinction of the responsibility, especially the prescription.

With regard to the classification of infringements and to the calculation of the sanctions, is one of the aspects of the new law which introduces important modifications, to review in depth the penalties of the law 230/1963, of 28 December, General tax in order to increase legal certainty in its application and enhance the subjective aspect of the conduct of the obligors in the own classification of offences , so the higher penalties are reserved to cases of greater culpability.

First of all, is adopted classification tripartite infractions minor, serious and very serious of law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure, what it means to overcome the classic distinction between the concept of serious violation, as a generator of economic damage to the public finances that is sanctioned with penalty percentage , and the simple offence, as that does not generate economic damage and is punished with a fixed penalty. In the new system, offences that generate economic damage are classified as minor, serious or very serious according to the degree of culpability that concur in the conduct of the alleged infringer, so the offense will be severe if there has been concealment, false invoices have been used, or there are accounting anomalies that do not exceed a certain proportion, and very serious if fraudulent means have been used. In the absence of both circumstances, the offence will always be mild, as well as in cases where, by reason of the amount of uncovered debt, the law gives you that rating.

Furthermore, offences that do not generate economic damage are included in one of three categories depending on the seriousness of the behaviour and he is set in some cases its sanction percentage on the basis of other debt left to enter different magnitudes. The sanctions are especially reinforced for breach of the duty to provide information to the tax authorities and by resistance, obstruction, excuse or refusal to the performance of the same.

On the other hand, stands out the definition of further infringements, as the request returns by omitting relevant information or falsifying data unless they have reached a preliminary undue or breach of the duty of secrecy for part of retainers and obliged to make payments on account, as well as the inclusion of sanctions regulated in special laws as incorrect communication or no communication of information to the payor of income subject to withholding or income account. Disappears, on the other hand, the generic classification as violation of any breach of obligations or duties required by tax legislation, by the requirements of the principle of typicality in sanctioning matter.

Second, so it refers to the quantification of the sanctions, and in order to increase legal certainty, the criteria for graduation and the fixed percentage representing are established in each case, so that the sum of all concurrent coincides with the maximum penalty that can be imposed.

Thirdly, reduction of the sanctions system is reviewed by accordance or agreement of the taxpayer. In addition to the reduction of 30 per cent for the case in accordance with the proposal of regularization, which is maintained, included a reduction of 50 per cent for the new form of proceedings with agreement, provided that is not contested the settlement nor the sanction in contentious and enter before the end of the period of voluntary if it has provided guarantee or suretyship insurance certificate.

Also included, in order to reduce the number of appeals against sanctions, a reduction of 25 per cent for all cases, unless the proceedings with agreement, in which the amount of the penalty entered at voluntary term and not appeal against the penalty, or the settlement stands.

Finally, unlike the law 230/1963, of 28 December, General tax, the new law contains the rules of disciplinary procedure in tax matters; highlighting in this sense, as in other parts of the law, tax specialities with regard to the General rules of the sanctioning procedure in administrative matters, which shall apply in matters not provided for in the tax standard.

Establishes the general rule of the separate procedure but, in the interests of procedural economy, is exceptional in the case of proceedings with agreement and in the case of resignation of the taxpayer, in order to improve legal certainty. He is also maintained in law the maximum period of three months from the liquidation to start the sanctioning procedure resulting from a procedure of verification of data, testing or inspection and extended to the proceedings resulting from a procedure initiated by statement. As regards appeals against sanctions, maintains that the execution thereof shall be automatically suspended without need to provide guarantee for the submission of an appeal or complaint and, according to the most recent jurisprudential doctrine, establishing that interest on late payments are not required until the sanction is firm administrative. Also, the challenge of sanctions does not determine loss of reduction for conformity except in the mentioned case of the proceedings with agreement.

(VI) title V, relative to administrative review, contains also important modifications with respect to the regulation which envisaged the law 230/1963, of 28 December, on this matter General tax under the rubric of "tax management" in its broadest sense, already exceeded in the new law. Title V regulates all types of revision of tax acts, establishes a more detailed regulation of the special procedures of the review and the appeal, includes provisions hitherto regulatory, and incorporates the main rules of economic-administrative complaints so far contained in the Royal Legislative Decree 2795 / 1980 of 12 December, which articulates the law 39/1980 , 5 July, base on administrative procedure, which for this reason puts an end to its entry into force.

On special review procedures, emphasizes approach to law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure, both in the enumeration of the causes of invalidity of the disappearance of the voidable acts review procedure, demanding for its review the prior declaration of prejudicial effect and the subsequent challenge in contentious. It also highlights regulation in the field of tax reversal procedure to review acts for the benefit of stakeholders.

With regard to the appeal, expands a month deadlines for such an appeal and notify the resolution of this appeal, and gathered the main standards of handling and suspension so far contained in Royal Decree 2244 / 1979, of 7 September.

The regulation of the economic-administrative claims extends also to month filing period and introduces important innovations in order to expedite the resolution of claims and reduce the number of outstanding issues in the economic and administrative courts. In this regard, emphasizes the creation of one-person organs that may resolve claims, in single instance and in periods shorter, in relation to certain matters and amounts, in addition to intervene, within the general procedure, inadmissibilities or incidental issues resolution or in the file of proceedings in the event of revocation, resignation, withdrawal or extra satisfaction.

In extraordinary resources, establishing a new appeal for the unification of doctrine against the resolutions of the Central Administrative Tribunal, which will get to know a special room newly created involving, in addition to members of the Court, the Director General of taxes, the General Director of the State tax administration agency, the Director-General or Department which functionally depend on the body that issued the Act and the President of the Council for the defense of the taxpayer. This measure complements that of the binding character of the tax-related queries to make effective the unification of criteria in the performance of all of the tax administration.

Furthermore, remains the extraordinary appeal against acts in tax matters and the firm economic and administrative resolutions, both the tests that were difficult or impossible contribution at the time of issuing the decision as the new collection, so it fits so the provisions of law 30/1992, of November 26 Legal regime of public administrations and common administrative procedure.

Finally, this Act contains 16 additional provisions, five transitional, one derogatory and 11 finals.


Among them, is the eleventh additional provision, which regulates the economic-administrative claims in no taxation and the thirteenth additional provision regulating the participation of the autonomous communities in the economic and administrative courts. The transitional provisions on the other hand determine the applicable regime, in terms of procedures and substantive rules, which facilitates the transit of a standard to another. In addition, it should be mentioned that the final provisions first to tenth amending law 8/1989 of 13 April, fees and public prices, and the Royal Legislative Decree 1091 / 1988, of 23 September, which approves the revised text of the budgetary General Law, to adapt the definition of rate to the concept contained in the General tax law and to amend references to this law contained in the General Budget Act , and, in order to adapt the references relating to offences and penalties contained in other tax laws, amending various articles of the Law 19/1991 of June 6, the wealth tax, law 29/1987, of 18 December, the tax on inheritance and donations, the law 37/1992 of 28 December, of the value added tax Law 38/1992 of 28 December, excise, and law 20/1990 of 19 December on Fiscal regime of cooperatives and the law 20/1991 of June 7, modification of the Fiscal economic regime of Canarias-tax issues.

For the purposes of ensuring the proper implementation of procedures, media management and the necessary regulatory development, establishes the entry into force of the law on 1 July 2004.

VII any member of the legal rule must be conceived so that their understanding by recipients is as simple as possible, so that to facilitate the fulfilment of the rights, duties and obligations contained in the same. Given the extent and complexity that necessarily accompanies a General tax law-minded scrambler, means timely inclusion of an index of articles that allow the rapid location and systematic location of the precepts of the law.

Title I.

General provisions of the tax system.

Chapter i. General principles.

Article 1. Object and scope of application.

Article 2. Concept, purposes and kinds of taxes.

Article 3. Principles of management and application of the tax system.

Article 4. Tax authority.

Article 5. The tax administration.

Article 6. Impugnabilidad of acts of application of taxes and sanctions.

Chapter II. Tax rules.

Section 1 normative sources.

Article 7. Sources of the tax system.

Article 8. Reservation of the tax law.

Article 9. Identification and express repeal of tax regulations.

Section 2 application of tax rules.

Article 10. Temporal scope of tax regulations.

Article 11. Subject to the tax rules criteria.

Section 3 interpretation, qualification and integration.

Article 12. Interpretation of tax regulations.

Article 13. Qualification.

Article 14. Prohibition of the analogy.

Article 15. Conflict in the application of the tax rule.

Article 16. Simulation.

Title II.

Tributes.

Chapter i. General provisions.

Section 1 the relationship of virtue.

Article 17. The relationship of virtue.

Article 18. Unavailability of the tax credit.

Section 2 the tax obligations.

Subsection 1 the main tax liability.

Article 19. Main tax liability.

Article 20. Made taxable.

Article 21. Chargeable event and chargeability.

Article 22. Exemptions.

Subsection 2 the tax liability for payments on account.

Article 23. Tax liability for payments on account.

Subsection 3rd obligations between individuals resulting from the tribute.

Article 24. Obligations between individuals resulting from the tribute.

Subsection 4th ancillary tax obligations.

Article 25. Ancillary tax obligations.

Article 26. Interest on arrears.

Article 27. Penalties for untimely statement without prerequisite.

Article 28. The Executive period surcharges.

Subsection 5th formal tax obligations.

Article 29. Formal tax obligations.

Section 3 obligations and duties of the tax administration.

Article 30. Obligations and duties of the tax administration.

Article 31. Refunds arising from the legislation of each tax.

Article 32. Return of improper income.

Article 33. Reimbursement of the costs of warranties.

Section 4 rights and guarantees of the required tax.

Article 34. Rights and guarantees of the required tax.

Chapter II. Forced tax.

Section 1 kinds of required tax.

Article 35. Forced tax.

Article 36. Taxable persons: taxpayer and substitute for the taxpayer.

Article 37. Obliged to make payments to account.

Article 38. Required obligations between individuals resulting from the tribute.

Section 2 successors.

Article 39. Successors of individuals.

Article 40. Successors of legal persons and entities without personality.

Section 3 tax responsible.

Article 41. Tax liability.

Article 42. Solidarity leaders.

Article 43. Subsidiary managers.

Section 4 the capacity to act on the tax agenda.

Article 44. Capacity to act.

Article 45. Legal representation.

Article 46. Voluntary representation.

Article 47. Representation of individuals or non-resident entities.

Section 5th fiscal domicile.

Article 48. Fiscal domicile.

Chapter III. Elements of quantification of the principal tax obligation and the obligation to make payments to account.

Article 49. Quantification of the main tax liability and the obligation to make payments to account.

Article 50. Tax base: concept and methods of determination.

Article 51. Direct estimation method.

Article 52. Objective estimation method.

Article 53. Indirect estimation method.

Article 54. Taxable base.

Article 55. Type of assessment.

Article 56. Tax fee.

Article 57. Verification of values.

Chapter IV. The tax debt.

Section 1 General provisions.

Article 58. Tax debt.

Article 59. Extinction of the tax debt.

Section 2 payment.

Article 60. Forms of payment.

Article 61. Time of payment.

Article 62. Time limits for payment.

Article 63. Allocation of the payments.

Article 64. The payment appropriation.

Article 65. Postponement and fractionation of the payment.

Section 3 the prescription.

Article 66. Limitation periods.

Article 67. Computation of the limitation periods.

Article 68. Interruption of the limitation periods.

Article 69. Extent and effects of the prescription.

Article 70. Effects of prescription in relation to formal obligations.

Section 4 other forms of extinction of the tax debt.

Article 71. Compensation.

Article 72. Compensation at the request of the taxpayer.

Article 73. Compensation trade.

Article 74. Extinction of debts of the entities of public law through deductions on transfers.

Article 75. Forgiveness.

Article 76. Low provisional insolvency.

5th guarantees of the tax debt section.

Article 77. Right of priority.

Article 78. Implied legal mortgage.

Article 79. Condition of goods.

Article 80. Right of retention.

Article 81. Precautionary measures.

Article 82. Guarantees for the postponement and fractionation of the payment of the tax debt.

Title III.

The application of taxes.

Chapter i. General principles.

Section 1 tax procedures.

Article 83. The scope of tributes.

Article 84. Territorial competence in the application of taxes.

Section 2 information and assistance to the required tax.

Article 85. Duty of information and assistance to the required tax.

Article 86. Publications.

Article 87. Actions of information and communications.

Article 88. Written tax-related queries.

Article 89. Effects of responses to written tax-related queries.

Article 90. Information prior to the acquisition or transfer of immovable property.

Article 91. Previous agreements of valuation.

Section 3 social collaboration in the application of taxes.

Article 92. Social collaboration.

Article 93. Information obligations.

Article 94. Authorities subject to the duty to inform and collaborate.

Article 95. Restricted data with tax significance.

Section 4 information technologies and telematics.

Article 96. Use of computer and telematic technologies.

Chapter II. Common rules on performances and tax procedures.

Article 97. Regulation of proceedings and tax procedures.

Section 1 specialties of administrative procedures in tax matters.

Subsection 1st stages of tax procedures.

Article 98. Initiation of the tax procedures.

Article 99. Development of proceedings and tax procedures.

Article 100. Completion of tax procedures.

Subsection 2nd tax liquidations.

Article 101. Tax payments: concept and classes.

Article 102. Notification of tax settlements.

Subsection 3 obligation to resolve and resolution times.

Article 103. Obligation to resolve.

Article 104. Resolution terms and effects of the lack of express resolution.

Section 2 test.

Article 105. Burden of proof.


Article 106. Rules on media and evaluation of the test.

Article 107. Probative value of the proceedings.

Article 108. Assumptions on tax matters.

Section 3 notifications.

Article 109. Notifications on tax matters.

Article 110. Place of practice of notifications.

Article 111. Persons entitled to receive notifications.

Article 112. Notice for its appearance.

Section 4 entry in the address of the required tax.

Article 113. Judicial authorization for the entry in the address of the required tax.

5th public denunciation section.

Article 114. Public complaint.

6th powers and functions of verification and investigation section.

Article 115. Powers and functions of verification and investigation.

Article 116. Plan of tax Control.

Chapter III. Actions and tax management procedure.

Section 1 General provisions.

Article 117. The tax administration.

Article 118. Forms of initiation of the tax administration.

Article 119. Tax return.

Article 120. Self-assessments.

Article 121. Data communication.

Article 122. Statements, self-assessments, and complementary or alternative communications.

Section 2 procedures for tax management.

Article 123. Tax management procedures.

Subsection 1st callback procedure initiated by autoliquidación, request or communication of data.

Article 124. Initiation of the callback procedure.

Article 125. Refunds arising from the submission of self-assessment.

Article 126. Refunds arising from the submission of applications or data communications.

Article 127. Completion of the callback procedure.

Subsection 2nd procedure initiated by statement.

Article 128. Initiation of the procedure of tax management by declaration.

Article 129. Proceedings initiated by statement.

Article 130. Termination of the procedure initiated by the Declaration.

Subsection 3rd procedure for verification of data.

Article 131. Data verification process.

Article 132. Initiation and processing of the data verification procedure.

Article 133. Completion of the procedure for verification of data.

Subsection 4th values checking procedure.

Article 134. Practice of verification of values.

Article 135. Contradictory expert appraisal.

Subsection 5th limited verification procedure.

Article 136. Limited testing.

Article 137. Initiation of the limited verification procedure.

Article 138. Processing of the limited verification procedure.

Article 139. Completion of the limited verification procedure.

Article 140. Effects of regularization in the limited verification procedure.

Chapter IV. Performances and inspection procedure.

Section 1 General provisions.

Subsection 1 functions and powers.

Article 141. The tax inspection.

Article 142. Powers of inspection of the taxes.

Subsection 2 performances of the inspection documentation.

Article 143. The actions of the inspection documentation.

Article 144. Probative value of the record.

Section 2 inspection procedure.

Subsection 1 General rules.

Article 145. The object of the inspection procedure.

Article 146. Precautionary measures in the inspection procedure.

Subsection 2nd initiation and development.

Article 147. Initiation of the inspection procedure.

Article 148. Scope of the activities of the inspection procedure.

Article 149. Application of the taxpayer of a general inspection.

Article 150. Term of Commission actions.

Article 151. Place of inspection activities.

Article 152. Schedule of the review proceedings.

Subsection 3 completion of inspection activities.

Article 153. Content of the record.

Article 154. Classes of records according to their processing.

Article 155. Proceedings with agreement.

Article 156. Certificates of conformity.

Article 157. Acts of dissent.

Subsection 4th Special provisions.

Article 158. Application of the method of indirect estimation.

Article 159. Mandatory report to the statement of the dispute in the application of the tax rule.

Chapter V. proceedings and procedure for fundraising.

Section 1 General provisions.

Article 160. Tax collection.

Article 161. Revenue in the period.

Article 162. Powers of tax collection.

Section 2 enforcement proceedings.

Subsection 1 General rules.

Article 163. Character of the enforcement procedure.

Article 164. Concurrence of procedures.

Article 165. Suspension of the enforcement procedure.

Article 166. Conservation actions.

Subsection 2nd initiation and development of the enforcement procedure.

Article 167. Initiation of the enforcement procedure.

Article 168. Enforcement of security.

Article 169. Practice of the embargo of goods and rights.

Article 170. Diligence of embargo and preventive annotation.

Article 171. Seizure of goods or rights in institutions of credit or deposit.

Article 172. Disposal of seized property.

Subsection 3 termination of the enforcement procedure.

Article 173. Termination of the enforcement procedure.

Section 3 procedure against leaders and successors.

Subsection 1st procedure against those responsible.

Article 174. Declaration of responsibility.

Article 175. Procedure to require joint and several liability.

Article 176. Procedure to require the subsidiary responsibility.

Subsection 2nd procedure against the successors.

Article 177. Procedure of collection against the successors.

Title IV.

Powers to impose penalties.

Chapter i. Principles of the powers to impose penalties on tax matters.

Article 178. Principles of the sanctioning.

Article 179. Principle of responsibility for tax offences.

Article 180. Principle of non-attendance of tax sanctions.

Chapter II. General provisions on offences and tax penalties.

Section 1 subjects responsible for the violations and tax penalties.

Article 181. Offenders subjects.

Article 182. Responsible and successors of tax sanctions.

2nd concept and kinds of offences and penalties tax section.

Article 183. Concept and kinds of tax offences.

Article 184. Rating for tax offences.

Article 185. Kinds of tax sanctions.

Article 186. Non-pecuniary sanctions for serious or very serious infringements.

Section 3 quantification of the tax fines.

Article 187. Criteria of graduation of tax sanctions.

Article 188. Reduction of sanctions.

Section 4 extinguishment of the liability for offences and tax penalties.

Article 189. Extinguishment of the liability for tax offences.

Article 190. Termination of tax sanctions.

Chapter III. Classification of violations and tax penalties.

Article 191. Violation of tax for failure to enter the tax debt that should result from an autoliquidación.

Article 192. Violation of tax by breaching the obligation to present full and correct statements or documents required for settlements.

Article 193. Violation of tax by improperly obtaining refunds.

Article 194. Violation of tax improperly seek returns, benefits or tax incentives.

Article 195. Infringement tax determine or unfairly prove either positive or negative or apparent tax credits.

Article 196. Offence by incorrectly attributed or not to impute taxable, tax income or results by entities subject to a system of revenue allocation.

Article 197. Offence by incorrectly attributing deductions, bonuses and payments by entities subject to a system of allocation of income tax.

Article 198. Violation of tax for not filing on time self-assessments and declarations without causing economic damage or breaching the obligation to communicate the fiscal domicile or for violating the conditions of certain authorizations.

Article 199. Violation of tax by presenting improperly self-assessments and declarations without causing economic damage or contestations to individualized information requirements.

Article 200. Violation of tax for violating registration and accounting obligations.

Article 201. Violation of tax by breaching obligations of invoicing and documentation.

Article 202. Violation of tax by breaching obligations relating to the use of the number of tax identification or other numbers or codes.

Article 203. Tax infraction by resistance, obstruction, excuse or refusal to the actions of the tax administration.

Article 204. Infringement tax by breaching the duty of secrecy demanded retainers and the forced to make payments on account.

Article 205. Violation of tax by breaching the obligation to properly communicate information to the payor of income subject to withholding or income account.

Article 206. Violation by breaching the obligation to deliver the certificate of deductions or payments on account.

Chapter IV. Sanctioning procedure on tax matters.

Article 207. Regulation of the sanctioning procedure on tax matters.

Article 208. Procedure for the imposition of tax sanctions.

Article 209. Initiation of disciplinary procedure in tax matters.


Article 210. Instruction of the sanctioning procedure on tax matters.

Article 211. Completion of the disciplinary procedure on tax matters.

Article 212. Appeals against sanctions.

V. title

Review in administrative proceedings.

Chapter i. Standards.

Article 213. Media review.

Article 214. Capacity and representation, test, notifications and resolution times.

Article 215. Motivation of resolutions.

Chapter II. Special review procedures.

Article 216. Kinds of special review procedures.

Section 1 null acts of full revision procedure.

Article 217. Declaration of invalidity of void.

Section 2 Declaration of prejudicial effect of voidable acts.

Article 218. Declaration of prejudicial effect.

Section 3 reversal.

Article 219. Repeal of acts of application of taxes and sanctions.

Section 4 rectification of errors.

Article 220. Rectification of errors.

5th return of improper income section.

Article 221. Procedure for repayment of improper income.

Chapter III. Appeal for reversal.

Article 222. Object and nature of the appeal.

Article 223. Initiation and processing of the appeal.

Article 224. Suspension of the operation of the Act relied on replacement.

Article 225. Resolution of the appeal.

Chapter IV. Economic-administrative claims.

Section 1 General provisions.

Subsection 1 scope of the economic-administrative claims.

Article 226. Scope of the economic-administrative claims.

Article 227. Acts susceptible of administrative claim.

Subsection 2 Organization and competencies.

Article 228. Economic-administrative bodies.

Article 229. Competence of the administrative courts.

Article 230. Accumulation of economic-administrative claims.

Article 231. Functioning of the economic and administrative courts.

Subsection 3rd stakeholders.

Article 232. Eligible and interested in the economic-administrative claims.

Subsection 4th Suspension.

Article 233. Suspension of the operation of the Act challenged in administrative way.

Section 2 general administrative procedure.

Article 234. General rules.

Subsection 1 procedure in unique or first instance.

Article 235. Initiation.

Article 236. Processing.

Article 237. Extension of the via administrative review.

Article 238. Termination.

Article 239. Resolution.

Article 240. Deadline for resolution.

Subsection 2nd resources in administrative way.

Article 241. Ordinary appeal.

Article 242. Extraordinary appeal for the unification of criteria.

Article 243. Extraordinary appeal for the unification of doctrine.

Article 244. Extraordinary appeal for review.

Section 3 procedure abbreviated to individual organs.

Article 245. Scope of application.

Article 246. Initiation.

Article 247. Processing and resolution.

Article 248. Resources.

Section 4 contentious-administrative appeal.

Article 249. Contentious-administrative appeal.

First additional provision. Parafiscal.

Second additional provision. The public resources of the Social security legislation.

Third additional provision. Cities with statute of autonomy of Ceuta and Melilla.

Fourth additional provision. Rules relating to local treasuries.

Fifth additional provision. Census declarations.

Sixth additional provision. Tax identification number.

Seventh additional provision. Joint and several liability of the autonomous communities and local corporations.

The eighth additional provision. Bankruptcy proceedings.

Ninth additional provision. The duty of information skills.

Tenth additional provision. Levying of civil liability for offence against the public Treasury.

Eleventh additional provision. Economic-administrative claims in other matters.

Twelfth additional provision. Composition of the economic and administrative courts.

Thirteenth additional provision. Participation of the autonomous communities in the economic and administrative courts.

Fourteenth additional provision. Amount of the economic-administrative claims.

Fifteenth additional provision. Rules relating to the real estate cadastre.

Sixteenth additional provision. Use of electronic, computer or telematic means in economic-administrative complaints.

First transitional provision. Surcharges of the period, interest for delay and legal interest and responsibility in contracts and subcontracts.

Second transitional provision. Written tax-related queries and information about the value of real estate.

Third transitional provision. Tax procedures.

Fourth transitional provision. Offences and penalties tax.

Fifth transitional provision. Economic-administrative claims.

Sole repeal provision. Repeal legislation.

First final provision. Modification of law 8/1989 of 13 April, fees and public prices.

Second final provision. Modification of the Royal Legislative Decree 1091 / 1988, of 23 September, which approves the revised text of the General Law on budget.

Third final provision. Modification of law 19/1991 of June 6, the wealth tax.

Fourth final provision. Modification of law 29/1987, of 18 December, the tax on inheritance and donations.

Fifth final provision. Modification of law 37/1992 of 28 December, on value added tax.

Sixth final provision. Modification of law 38/1992 of 28 December, excise.

Seventh final disposition. Modification of law 20/1990 of 19 December, on Fiscal regime of cooperatives.

Disposal the eighth. Modification of law 20/1991, of 7 June, modification of the tax aspects of tax economic regime of the Canary Islands.

Ninth final disposition. Enabling legislation.

Tenth final disposition. Regulatory development of actions and procedures by means of electronic, computer and telematic and relating to means of authentication.

Eleventh final disposition. Entry into force.

Title I General provisions of the tax law chapter I General principles article 1. Object and scope of application.

1. this Act establishes the principles and General legal standards of the Spanish tax system and shall apply to all tax administrations in virtue and to the extent that derives from article 149.1.1., 8th, 14th and 18th of the Constitution.

2. the provisions of this law means without prejudice to provisions of law approving the Convention and the economic agreement into force, respectively, in the Foral community of Navarre and in the historical territories of the Basque country.

Article 2. Concept, purposes and kinds of taxes.

1. the following taxes government revenues which consist of cash benefits provided by a public administration as a result of the implementation of the so-called fact that law binds the duty to contribute, with the ultimate aim of obtaining the income needed to sustain public expenditures.

Tributes, besides being means to obtain the resources needed to sustain public expenditures, can serve as instruments of general economic policy and assist the realization of the principles and purposes contained in the Constitution.

2 tributes, matter what your denomination, are classified rates, special contributions and taxes: to) rates are taxes whose taxable is the private use or special use of the public domain, the provision of services or activities under public law which relate, affect or benefit in particular to the taxpayer where services or activities not request or volunteer reception for the required tax or not provided or carried out by the private sector.

Means that services are rendered or activities are performed under public law when they carry out using any of the forms provided for in the administrative law for the management of the public service and its title corresponds to a public entity.

(b) special taxes are taxes which taxable transactions consists of obtaining the taxpayer a benefit or an increase in value of its assets as a result of the realization of public works or the establishment or expansion of public services.

(c) taxes are taxes demanded without consideration whose taxable consists of business, acts or facts which demonstrate the economic capacity of the taxpayer.

Article 3. Principles of management and application of the tax system.

1. the management of the tax system is based on the economic capacity of persons forced to satisfy taxes and on the principles of generality, equality, progressiveness, justice, equitable distribution of the tax burden and not confiscatoriedad.

2. the application of the tax system will be based on the principles of proportionality, effectiveness and limitation of indirect costs of formal obligations and ensure respect for the rights and guarantees of the required tax.

Article 4. Tax authority.

1 the authority originally to set taxes corresponds exclusively to the State, by means of law.


2. the autonomous communities and local entities may establish and demand taxes, in accordance with the Constitution and the laws.

3. the other entities of public law may require taxes when so determined by a law.

Article 5. The tax administration.

1. for the purposes of this Act, the tax administration shall be composed of the organs and public entities that develop functions regulated by their titles III, IV and V.

2. in the field of competence of the State, the application of taxes and the exercise of the powers to impose penalties corresponds to the Ministry of finance, as long as it has not been expressly assigned by law to another organ or entity of public law.

In the terms provided for in its law, these skills correspond to the State tax administration agency.

3. the autonomous communities and local authorities shall exercise the competences related to the application of taxes and the sanctioning to the extent and in the terms provided in the legislation which applies depending on your system's fonts.

4. the State and the autonomous communities may sign agreements of collaboration for the application of the taxes.

5. in addition, of partnerships for the implementation of taxes between local authorities, as well as between these and the State or the autonomous communities may be established.

Article 6. Impugnabilidad of acts of application of taxes and sanctions.

The exercise of the regulatory power and acts of application of taxes and sanctions are regulated and are contested in administrative and jurisdictional via in the terms established in the laws.

Chapter II rules tax section sources regulations article 7 1. Sources of the tax system.

1 taxes shall be governed: to) by the Constitution.

(b) by treaties or international conventions containing provisions of a tax nature and, in particular, by agreements to avoid double taxation, in the terms provided for in article 96 of the Constitution.

(c) by the rules issued by the European Union and other international or supranational bodies that are given the exercise of competence in tax matters in accordance with article 93 of the Constitution.

(d) by this law, by the regulatory laws of each tax and other laws containing provisions on tax matters.

e) by regulations issued in previous standards development, and specifically tax locally, by the corresponding tax regulations.

In the scope of powers of the State, it is the Minister of finance dictate development tax provisions, which shall take the form of ministerial order, when this expressly provided by the law or regulation object of development. This ministerial order can directly develop a standard of legal rank when so expressly provided by the law.

2 will be additional General provisions of administrative law and the precepts of the common law.

Article 8. Reservation of tax law.

They will be regulated in any case by law: to) the delimitation of the taxable transactions, from the accrual of the taxable and payable, base the fixing of the type of assessment and other directly determining elements of the amount of the tax debt, as well as the establishment of assumptions that do not support evidence to the contrary.

(b) the assumptions that give rise to the birth of tax obligations for payments on account and your maximum amount.

(c) the determination of expected tax required in paragraph 2 of article 35 of this law and those responsible.

(d) the establishment, modification, deletion and extension of exemptions, reductions, bonuses, deductions and other benefits or tax incentives.

(e) the establishment and modification of the surcharges and the obligation to pay interest on late payments.

(f) the establishment and modification of the periods of prescription and expiration, as well as the causes of interruption of the computation of the limitation periods.

(g) the establishment and modification of the violations and tax penalties.

(h) the obligation to submit statements and self-assessments concerning the fulfilment of the main tax obligation and the payments on account.

(i) the consequences of failure to comply with tax obligations with respect to the efficacy of the acts or legal business.

(j) the obligations between individuals resulting from taxes.

(k) the forgiveness of debts and tax penalties and moratoriums and takes away award.

(l) the determination of acts likely to claim in administrative way.

(m) the assumptions that appropriate the establishment of tax interventions of a permanent nature.

Article 9. Identification and express repeal of tax regulations.

1. laws and regulations containing tax rules must expressly mention it in its title and the header of the corresponding articles.

2. the laws and regulations which amend tax rules will contain a full list of the repealed regulations and the new wording of the resulting modified.

SECTION 2 application of tax rules article 10. Temporal scope of tax regulations.

1. tax regulations shall enter into force twenty natural days of full publication in the Official Gazette that corresponds, if they are not available otherwise, and apply for indefinite period, unless a fixed period is set.

2. except as otherwise provided, the tax rules will not have retroactive effect and shall apply to the accrued taxes without tax period from its entry into force and other tributes whose tax period starts from that moment.

However, the rules governing the regime of offences and tax penalties and surcharges will have retroactive effect with respect to the acts that are not firm when its application is more favourable to the person concerned.

Article 11. Subject to the tax rules criteria.

Taxes will be applied according to the criteria of residence or territoriality that establishes the law in each case. Failing that, personal tributes shall be charged according to the criterion of residence and other taxes in accordance with the criterion of territoriality which is more appropriate to the nature of the taxable object.

SECTION 3 interpretation, qualification and integration article 12. Interpretation of tax regulations.

1. tax regulations shall be interpreted pursuant to the provisions of paragraph 1 of article 3 of the Civil Code.

2 while not defined by tax legislation, the terms used in the rules shall be read in accordance with its legal, technical or usual, sense as appropriate.

3. in the field of the competence of the State, Faculty of explanatory or interpretative provisions of laws and other rules on tax matters corresponds exclusively to the Minister of finance.

Explanatory or interpretative provisions will be enforced for all organs of the tax administration and will be published in the Official Gazette that corresponds.

Article 13. Qualification.

Tax obligations shall be charged according to the legal nature of the event, act or done business, any shape or named stakeholders had given him, and regardless of defects that might affect its validity.

Article 14. Prohibition of the analogy.

You will not accept the analogy to extend beyond its strict terms the scope of taxable, exemptions and other benefits or tax incentives.

Article 15. Conflict in the application of the tax rule.

1 means that there is conflict in the application of the tax rule when to avoid total or partially the accomplishment of the taxable or minore is the base or the tax debt through acts or business where the following circumstances: to) that, considered individually or together, are notoriously contrived or unfit for the attainment of the result obtained.

(b) that its use are not legal or economic effects, other than tax savings and the effects that it had obtained with acts or usual or own businesses.

2 the tax administration can declare the conflict in the application of the tax rule will require the prior favourable report from the Advisory Committee referred to in article 159 of this law.

3. in settlements that occur as a result of the provisions of this article shall be required tribute by applying the standard which would have corresponded to the acts or usual or own businesses or eliminating the tax gains, and interest on arrears, cleared unless appropriate sanctions.

Article 16. Simulation.

1. in the acts or business where there is a simulation, taxable taxable will be effectively carried out by the parties.

2. the existence of simulation will be declared by the tax in the corresponding act of liquidation, unless such qualification to produce other effects than tributaries exclusively.

3. the adjustment that comes as a result of the existence of simulation require the interests of delay and, where appropriate, the relevant penalty.

Title II chapter I General provisions section 1 the relationship virtue article tributes 17. The relationship of virtue.


1 means virtue relation the set of obligations and duties, rights and powers arising from the application of taxes.

2. of the virtue relationship may arise material and formal obligations to the taxpayer and the Administration, as well as the imposition of tax penalties for non-compliance.

3 are tax obligations materials the main character, the make account payments, those established between individuals resulting from the tribute and the accessories. They are formal tax obligations defined in paragraph 1 of article 29 of this law.

4. the elements of the tax liability may not be altered by acts or conventions of individuals, which will not produce effects before the Administration, without prejudice to its private consequences.

Article 18. Unavailability of the tax credit.

The tax credit is not available unless the law provides otherwise.

SECTION 2 the tax obligations subsection 1 the main tax liability article 19. Main tax liability.

The tax obligation main aims to the payment of the tax.

Article 20. Made taxable.

1. the taxable is the budget fixed by the law to set up each tax and whose realization originates the tax obligation main.

2. the law may complete the delimitation of the taxable transactions by the mention of assumptions of not fixing.

Article 21. Chargeable event and chargeability.

1. the chargeable event is the time in which taxable means carried out and in which the main tax obligation occurs.

The date of the chargeable event determines the circumstances relevant for the configuration of the tax obligation, except that each tribute act otherwise.

2. the characteristic of each tax law may establish the enforceability of fee or amount to enter, or part of it, at a different time to the accrual of the tax.

Article 22. Exemptions.

They are cases of exemption those in, despite having taxable, the law exempts from the tax obligation main.

Subsection 2 the tax liability for payments on account article 23. Tax liability for payments on account.

1. the tax liability for payments on account of the tax obligation main consists of satisfying an amount to the tax administration by the obligor to make instalments, by the retainer or the obligor to make payments on account.

This tax obligation is autonomous with respect to the main tax liability.

2. the taxpayer may deduct from the main tax liability the amount of supported payments, unless the characteristic of each tax law provides the possibility of deducting an amount different from the amount.

Subsection 3rd obligations between individuals resulting from article 24 tribute. Obligations between individuals resulting from the tribute.

1 are obligations between individuals resulting from the tribute which are intended to benefit payable tax nature between forced tax.

2. among others, are obligations of this kind which are generated as a result of acts of impact, retention or income to account legally provided.

Subsection 4th ancillary tax obligations Article 25. Ancillary tax obligations.

1 they are tax obligations by those different from others covered in this section consisting of cash benefits that must be fulfilled to the tax administration and whose demand is imposed in relation to other tax obligations.

The nature of ancillary tax obligations have obligations to meet the interest on arrears, the extemporaneous declaration charges and surcharges of the period as well as those others who enforce the law.

2. tax sanctions have no consideration of accessory obligations.

Article 26. Interest on arrears.

1. the interest on arrears is an accessory provision to be demanded to the required tax and infringing subjects as consequence of the realization of a payment out of term or the presentation of an autoliquidación or a statement of which a quantity is to enter once completed the period effect in tax legislation recovery of an improper refund or in other cases provided for in the tax legislation.

The requirement of the tax interest on arrears does not require the prior intimation of the administration or the concurrence of a culpable delay in the obligor.

2 the interest on arrears is required, inter alia, in the following cases: to) when you end the deadline for payment on voluntary period of a resulting debt a liquidation practiced by the administration or the amount of a penalty, while income had made.

(b) finalize the deadline for the presentation of an autoliquidación or declaration unless it had been submitted or had been filed improperly, except as provided in paragraph 2 of article 27 of this law concerning the presentation of untimely statements without prerequisite.

c) when suspension of the execution of the Act, except in the case of appeals and claims against sanctions during the time that elapses until the end of the term of payment in voluntary period opened by the notification of the resolution putting an end to the administrative procedure.

(d) when starts the period, except as provided in paragraph 5 of article 28 of this law with respect to the interests of delay when become chargeable extra Executive charge or reduced urgency surcharge.

(e) when the taxpayer has obtained an unfair return.

3. the interest on arrears will be calculated on the amount not entered term or the amount of the refund charged unfairly, and will be payable during the time that extends the delay of the obligor, except as provided in the following section.

4 do not interest on arrears shall be charged from the moment in which the tax administration fails to meet for reasons imputable to it any of the deadlines set in this law to resolve until the judgment handed down or stands appeal against the resolution implied. Among other cases, shall not require interest from the moment that you fail to comply with maximum deadlines to notify the resolution of requests for compensation, the Act of settlement or resolution of administrative resources, provided that, in the latter case, the suspension has been agreed the Act resorted.

The provisions of this section shall not apply to the failure to meet the time to resolve requests for postponement or fractionation of the payment.

5. in cases in which the practice of a new settlement as a result of having been cancelled another liquidation by a judicial or administrative decision is necessary, will be entirely retained acts and procedures not affected by the cause of cancellation, with full maintenance of your content, and demand for the interest of delay on the amount of the new settlement. In these cases, the starting date of the computation of interest on late payments will be the same that would have corresponded to void settlement pursuant to paragraph 2 of this article, and the interest accrued until the moment that has rendered the reapplication, unless the end of the computation may be later than the deadline to execute the resolution.

6. the interest on arrears shall be the legal interest of the existing money throughout the period in which that is enforceable, increased by 25 percent, unless the law of the State budget provides another.

However, in the event of postponement, fractionation or suspension of debt secured in its entirety using solidarity guarantee of credit institution or mutual guarantee or suretyship insurance certificate, the interest on arrears payable will be the legal interest.

Article 27. Penalties for untimely statement without prerequisite.

1. the extemporaneous declaration charges are ancillary benefits that should meet the required tax as a result of the submission of self-assessment or statements after the deadline without prior request of the tax administration.

For the purposes of this article, is considered prerequisite any administrative action taken in formal knowledge of the taxpayer conducive to recognition, regularization, verification, inspection, insurance or tax debt settlement.

2. If the presentation of the autoliquidación or declaration is made within the three, six or 12 months after the end of the period laid down for the presentation and income, the surcharge will be five, 10 or 15 per cent, respectively. This surcharge shall be calculated on the amount to enter resulting of the self-assessments or on the amount of the settlement derived from untimely statements and shall exclude sanctions that would have been required and interest accrued until the submission of the autoliquidación or statement.


If the presentation of the autoliquidación or statement is made once after 12 months have elapsed since the end of the deadline for submission, the surcharge will be of 20 per cent and exclude sanctions that would have been required. In these cases, the interest for the period from the day following the end of the 12 months following the end of the period laid down for the presentation so far in that the autoliquidación or declaration has been filed shall be required.

Settlements arising from statements presented outside time without prerequisite interest is not require for the time elapsed since the submission of the Declaration to the fine use of the term of payment in voluntary period corresponding to the settlement that is practiced, without prejudice to the penalties and interest corresponding demand by the untimely presentation.

3. when the required tax does not carry out income or make application for deferment, fractionation or compensation at the time of the presentation of the untimely autoliquidación, the administrative liquidation that appropriate penalties and interest on late payments for untimely filing pursuant to the preceding paragraph shall not prevent the requirement of surcharges and interest for the period corresponding to the amount of the autoliquidación.

4 to be applicable the provisions of this article, the untimely self-assessment shall expressly identify the tax settlement period to which they refer and shall only contain particulars of that period.

Article 28. The Executive period surcharges.

1. charges of the period are accrued at the beginning of this period, in accordance with article 161 of this Act.

Surcharges from the period Executive are of three types: Executive surcharge, reduced urgency fee and surcharge of ordinary proceedings.

These surcharges are incompatible with each other and are calculated on the entire debt not entered into voluntary period.

2. the Executive surcharge will be five percent and will apply if it meets all of the debt not entered into voluntary period before notification of the enforcement Providence.

3 reduced urgency surcharge will be of 10 percent and applies when not entered into voluntary period and the own surcharge debt all be fulfilled before the end of the period provided for in paragraph 5 of article 62 of this law for debts pressed.

4 ordinary enforcement surcharge will be 20 percent and will be applicable when the circumstances that referred to in paragraphs 2 and 3 of this article are not fulfilled.

5. the ordinary enforcement surcharge is compatible with the interests of delay. Where payable Executive extra charge or reduced urgency surcharge not shall be charged interest accrued from the beginning of the period.

Subsection 5th formal tax obligations Article 29. Formal tax obligations.

1 they are formal tax obligations which, without pecuniary nature, are imposed by tax and customs legislation to the required tax, debtors or not of the tribute, and compliance with which is related to the development of proceedings or tax or customs procedures.

2 in addition to the remaining which may be legally established, the required tax must meet the following obligations: to) the obligation to submit census statements by persons or entities that develop or will develop activities or business and professional operations on Spanish territory or meet income subject to withholding.

(b) the obligation to request and use the fiscal identification number in their relations of nature or with tax significance.

(c) the obligation to submit statements, self-assessments, and communications.

(d) the obligation to take and keep books of accounts and records, as well as programs, files and computer files that serve them used coding systems that allow the interpretation of the data when the obligation to comply with use of computer systems and support. The conversion of such data to readable format should be provided when reading or interpretation thereof is not possible because they are encrypted or encoded.

In any case, the tax required that need to submit self-assessments and declarations by electronic means shall retain copy of programs, files, and generated files which contain the data originating from that derived from the financial statements and the self-assessments and declarations presented.

(e) the obligation to issue and deliver invoices or substitute documents and keep invoices, documents, and receipts that relate to their tax obligations.

(f) the obligation to contribute to the tax administration books, records, documents or information that the taxpayer must keep in relation to the compliance of the own tax obligations or third parties, as well as any data, report, history and invoice with tax significance, at the request of the Administration, or in periodic statements. When the required information is retained in computer support you must supply on this support when it required.

(g) the obligation to facilitate the practice of administrative checks and inspections.

(h) the obligation to submit a certificate of the withholdings or payments on account in the required tax recipients of income subject to withholding or payment to account.

(i) obligations of this nature that establish the customs rules.

3. in development of this article, the regulations may define the circumstances relating to the fulfillment of the formal tax obligations.

SECTION 3 obligations and duties of the tax administration article 30. Obligations and duties of the tax administration.

1. the tax administration is subject to the fulfillment of the economic content obligations under this law. This nature have the obligation to carry out returns arising from the legislation of each tax, return of illegal income, reimbursement of the costs of guarantees and satisfy interest on late payments.

2. the tax administration is subject to the duties set out in this law in relation to the development of the tax procedures and the rest of the legal system.

Article 31. Refunds arising from the legislation of each tax.

1. the tax administration will return quantities that come as laid down in the rules of each tax.

Derived from the legislation of each tax returns are the amounts paid or supported properly as a result of the application of the tribute.

2 after the time limit fixed in the regulations of each tax and, in any case, within six months, unless it had ordered the payment of the refund for reasons imputable to the tax administration, this paid the interest on arrears as regulated in article 26 of this law, without that the obligor requests it. For these purposes, the interest on arrears accrued since the end of the period to date in which order the payment of the refund.

Article 32. Return of improper income.

1. the tax administration will return to the required tax, subjects offenders or the successors of each other, the revenue that had wrongly done in the Treasury at the time of the fulfillment of tax obligations or the payment of penalties, in accordance with the provisions of article 221 of this Act.

2. with the return of improper income tax administration will pay the interest on arrears is regulated in article 26 of this law, without that the taxpayer requests it. For these purposes, the interest on arrears accrue from the date that the improper entry to date in which order the payment of the refund had been.

The delays in the procedure for reasons imputable to the person concerned shall not be taken into account for the purposes of the computation of the period referred to in the preceding paragraph.

3. when it is appropriate to return an improper revenue derived from an autoliquidación entered in several instalments, means that the returned quantity is entered in the last term and not prove sufficient, the difference shall be considered satisfied in the immediately previous periods.

Article 33. Reimbursement of the costs of warranties.

1. the tax administration will reimburse, prior accreditation of its amount, the cost of the guarantees provided to suspend the execution of an act or to postpone or split the payment of a debt if said Act or debt is declared inadmissible by judgment or administrative decision firm. When the Act or debt are declared partly inadmissible, the refund will reach the corresponding part of the cost of the guarantees.

Regulations shall be governed the reimbursement procedure and how to determine the cost of the guarantees.

2. with the reimbursement of the costs of the guarantees, tax administration be paid current legal interest throughout the period in which are earned without that the taxpayer requests it. For this purpose, the legal interest accrued from the duly accredited date that is had such costs incurred up to the date that the payment order.


3. the provisions of this article shall not apply with respect to the guarantees laid down by the legislation of each tax to respond the fulfillment of tax obligations.

SECTION 4 rights and guarantees of the required tax article 34. Rights and guarantees of the required tax.

1 constitute the required tax, among others, the following rights: to) right to be informed and assisted by the tax administration on the exercise of their rights and the fulfillment of tax obligations.

(b) right to obtain, in the terms provided for in this law, derived from the legislation of each tax returns and returns of improper income derived, with payment of the interest on arrears laid down in article 26 of this law, without having to be requested for the purpose.

(c) right to be reimbursed, in the form attached to this law, the cost of the guarantees and warranties provided to suspend the execution of an act or to postpone or split the payment of a debt, if that act or debt is declared totally or partially inadmissible by judgment or administrative decision firm, with payment of the legal interest without having to be requested to the effect as well as the proportional reduction of the guarantee provided in the event of partial estimate of the resource or of the claim filed.

(d) right to use the official languages in the territory of their autonomous community, as laid down by the legal system.

e) right to know the status of procedures in which it is part.

(f) right to know the identity of the authorities and staff in the service of the tax administration under whose responsibility are dealt with actions and tax procedures in which has the status of interested party.

(g) right to request certification and copies of submitted statements by him, as well as right to obtain copy sealed documents filed with the Administration, provided that they bring it alongside the originals for verification, and right to the return of the originals of these documents, in the event that they should not act on the record.

(h) right to not provide those documents already submitted by themselves and that are held by the corresponding administration, that the taxpayer indicating date and procedure where he presented them.

(i) right, legally provided, to the reserved nature of data, reports or records obtained by the tax administration, which may only be used for the application of taxes or resource whose management is entrusted and to the imposition of sanctions, unless they can be transferred or communicated to third parties, except in the cases provided for in the laws.

j) right to be treated with due respect and consideration by the staff of the tax administration.

(k) right to performances by the tax administration that require their intervention be carried out in the way that is least burdensome, provided that this does not prejudice the fulfilment of tax obligations.

(l) right to make declarations alegaciones and provide documents that will be taken into account by the relevant bodies when drafting the corresponding motion for a resolution.

(m) right to be heard in the process of hearing, in the terms provided for in this law.

n) right to be informed of the values of real estate that will be acquired or transmission.

n) right to be informed, at the start of the performances of checking or inspection on the nature and extent thereof, as well as their rights and obligations in the course of such proceedings and that the same are conducted within the time limits provided for in this law.

(o) the right to recognition of the benefits or tax regimes that are applicable.

(p) right to make complaints and suggestions in relation to the functioning of the tax administration.

q) right to demonstrations with tax relevance of the obligors are collected in proceedings extended tax procedures.

(r) right of the required to file documentation they deem appropriate and which may be relevant for the resolution of the tax procedure is developed with the tax administration.

(s) the right to obtain copies at a cost of the documents that comprise the administrative proceedings in the process of implementation of manifesto of the same terms provided for in this law.

This right may exercise at any time in the enforcement procedure.

2. integrated into the Ministry of finance, the Council for the defense of the taxpayer shall ensure the effectiveness of the rights of the tax obligation, attend the complaints arising from the application of the tax system that carried out the organs of the State and made suggestions and relevant proposals, in the form and with the effects that implementing regulations shall determine.

Chapter II forced tax section 1 kinds of forced tax article 35. Forced tax.

1 are required tax legal and physical persons and entities to which tax legislation enforces compliance with tax obligations.

2 among others, are liable to tax: to) taxpayers.

(b) the taxpayer substitutes.

(c) forced to make instalments.

(d) the retainers.

(e) forced to practice income to account.

(f) those forced to have an impact.

(g) forced to withstand the impact.

(h) those forced to endure the retention.

(i) those forced to endure to account revenues.

(j) the successors.

(k) the beneficiaries of the cases of exemption, refund or tax bonuses, when they do not have the status of taxable persons.

3. also have the character of forced tax those who tax legislation imposes formal tax obligations.

4 shall be regarded as bound tax, laws that so is established, recumbent inheritances, communities of goods and other entities that, lacking legal personality, constitute an economic unit or a separate heritage capable of imposition.

5 shall also have the character of forced tax policymakers referred to in article 41 of this law.

6. the concurrence of several tributaries forced in a same budget of an obligation shall remain jointly and severally obligated against the tax administration to the fulfillment of all benefits, except as otherwise expressly stated by law.

Laws may establish other assumptions of solidarity than provided for in the preceding paragraph.

When the administration only knows the identity of a holder you will practise and notify the tax liquidations name, who will be obliged to meet them if not ask your division. For this purpose, so that appropriate division will be essential to the applicant to provide personal data and address of the remaining obliged to pay, as well as the proportion that each of them participate in the domain or transmitted right.

Article 36. Taxable persons: taxpayer and substitute for the taxpayer.

1 it is a taxable person the taxpayer that, according to the law, must meet the primary tax liability, as well as formal obligations to it, either as a contributor or as a substitute for the same.

You will not lose the status of taxable person who should affect the tax fee others obliged, except that each tribute act otherwise.

In the customs field, it will be also considered taxable person the liable to pay the amount of the customs debt according to what in each case establish customs legislation.

2. the taxable person carrying out the taxable is contributing.

3 substitute is the taxable person that, by imposing the law and instead of the taxpayer, is obliged to comply with the main tax liability, as well as formal obligations to it.

The substitute may require the taxpayer the amount of tax obligations fulfilled, unless the law point to something else.

Article 37. Obliged to make payments to account.

1 it is forced to make instalments the taxpayer who each tribute Act imposes the obligation to enter amounts on account of the main tax liability prior to which it is enforceable.

2. is the person or entity who each Tax Act imposes an obligation of remove and enter in the tax administration, on the occasion of payments that need to complete other required tax, part of its amount on account of the tax corresponding to these retainer.

3 is forced to practice income to account the person or entity who meets income in-kind or cash and who the law imposes the obligation to make payments on account of any tax.

Article 38. Required obligations between individuals resulting from the tribute.

1 it is bound to affect the person or entity that, in accordance with the law, it should affect the tax quota to other individuals or entities and that, unless the law otherwise, it will coincide with one who performs the taxable operations.

2 is forced to endure the impact the person or entity who, according to the law, the tax fee, should have impact and that, unless the law otherwise, will coincide with the recipient of the taxable transactions. The output is not required to pay to the tax administration but must satisfy the taxable person the amount of the share repercutida.


3 it is forced to endure the retention, person or entity perceptual quantities on which, according to the law, the retainer should make tax deductions.

4. the law may impose on persons or entities required to support revenues on account of any tax charged on the occasion of the income in-kind or cash that they perceive and, where appropriate, the impact of fines by the payer of such income.

SECTION 2 successor article 39. Successors of individuals.

1. on the death of the tax obligation, obligations tax earrings will be transmitted to the heirs, without prejudice to the provisions of civil legislation regarding the acquisition of the inheritance.

Concerned tax obligations will be transmitted to the devisees under the same conditions as those laid down for the heirs when inheritance is distributed through bequests and in cases that legacies of aliquot Institute.

In no event will air sanctions.

Neither will be the obligation of the responsible unless it has had notified the derivation of liability agreement prior to the death.

2. not to prevent transmission to the successors of tax obligations due the fact that the date of death of the deceased the tax debt was not paid, in which case proceedings shall be read with any of them, and notify the settlement resulting from these measures to all concerned contained in the record.

3 while the inheritance is found reclining, the fulfillment of tax obligations of the deceased shall be representative of the heritage reclining.

Administrative proceedings which have as their object the quantification, determination and settlement of tax obligations of the deceased must be performed or continue with representative of the reclining heritage. If at the end of the procedure not the heirs knew it, settlements will be carried out on behalf of heritage lying.

Tax obligations provided for in the preceding paragraph and which would be transmissible by cause of death may be satisfied with charge to property inheritance reclining.

Article 40. Successors of legal persons and entities without personality.

1 tax obligations outstanding companies and entities with legal personality dissolved and liquidated that the law limits the liability of partners, venturers or co-owners will be transmitted to these, which will be bound jointly and severally liable up to the limit of the value of the share of liquidation corresponding.

Tax obligations outstanding companies and entities with legal personality dissolved and liquidated in which the law does not limit the liability of partners, venturers or co-owners will be fully transmitted to these, which will be jointly and severally bound to compliance.

2. the fact that the tax debt was not liquidated at the time of the extinction of the legal personality of the Corporation or other entity will not prevent the transmission of tax obligations due to successors, being able to understand the proceedings with any of them.

3. in the event of termination or dissolution without liquidation of companies, the earrings of the same tax obligations will be transmitted to persons or entities that happen or are beneficiaries of the corresponding operation. This rule shall also apply to any so-called global transfer of assets and liabilities of a company.

4. in case of dissolution of foundations or entities referred to in paragraph 4 of article 35 of this law, the earrings of the same tax obligations will be transmitted to recipients of the property and rights of the foundations or to the venturers or co-owners of such entities.

5. sanctions that could proceed on offences committed by companies and entities to which this article refers will be payable to the successors of the same, in the terms established in the previous sections, up to the limit of the value of the share of liquidation corresponding.

SECTION 3 responsible tax article 41. Tax liability.

1. the law can set as solidary or subsidiary responsible for tax debt, along with the principal debtors, to other persons or entities. For these purposes, will be considered debtors main tax required in paragraph 2 of article 35 of this law.

2. save express legal rule to the contrary, the responsibility will always be subsidiary.

3. the liability will reach the entire tax debt required by voluntary period.

When after the voluntary payment period to be granted to the person responsible for unrealized income, it will start the period and surcharges and interests that come are required.

4. the liability will not reach sanctions, subject to the exceptions which are established in this or any other Act.

5. unless a rule with the status of law otherwise, the derivation of the administrative action to demand the payment of the tax debt managers will require an administrative act in which, after hearing the interested party, declare the responsibility and will determine its scope and extension, in accordance with the provisions of articles 174 to 176 of this Act. Prior to this Declaration, the competent authority may adopt precautionary measures in article 81 of this Act and carry out actions of research with the powers provided for in the articles 142 and 162 of this Act.

The derivation of the subsidiary responsible for administrative action will require the prior statement of the principal debtor and solidarity leaders failed.

6. policy-makers have right to reimbursement against the principal debtor in the terms provided for in civil law.

Article 42. Solidarity leaders.

1 will be responsible for solidarity-tax debt the following persons or entities: to) that are causing or actively collaborate in the realization of a tax violation. Responsibility shall also extend to the sanction.

((b) without prejudice to the provisions of paragraph a) above, the venturers or co-owners of the entities referred to in paragraph 4 of article 35 of this law, in proportion to their respective holdings with respect to material tax obligations of such entities.

(c) that happen by any concept in the ownership or exercise of holdings or economic activities, the tax liabilities incurred previous holder and derived from its exercise. The UCT responsibility shall also extend to the obligations arising from the lack of income of withholdings and payments on account practiced or that you had because of practice.

When obtained by application as provided in paragraph 2 of article 175 of this law, the liability set forth in this paragraph shall be limited in accordance with the provisions of that article. When such a certificate has not been asked, the responsibility will also reach the sanctions imposed or that may be imposed.

The provisions of the preceding paragraph shall not apply to purchasers of isolated elements, except that such acquisitions, carried out by one or several persons or entities, allow the continuation of the exploitation or activity.

The liability referred to in the first paragraph of this letter shall not apply to cases of succession by cause of death, which will be governed by the provisions of article 39 of this law.

The first paragraph of this letter shall not apply to purchasers of holdings or belonging to a debtor bankrupt economic activities when the acquisition takes place in a bankruptcy proceeding.

2 will also be responsible for solidarity of the payment of the tax debt, up to the amount of the value of the goods or rights that had been able to seize or dispose of by the tax administration, the following persons or entities: to) that are causing or collaborate in the concealment or transfer of goods or rights of the obligor to pay in order to prevent the performance of the tax administration.

(b) where, by the fault or negligence, fail to comply with the orders of embargo.

(c) which, with knowledge of the embargo, the injunction or the creation of the security, collaborate or consenting in the lifting of goods seized rights or those goods or rights on which it had set up as precautionary or security.

(d) persons or depository entities of the assets of the debtor that, upon receipt of notice of the embargo, collaborate or the lifting of those consenting.

3. laws may establish other cases of joint and several liability other than those provided for in the preceding paragraphs.

4. the procedure for declaring and require joint and several liability shall be that laid down in article 175 of this law.

Article 43. Subsidiary managers.

1 subsidiary responsible for the tax debt the following persons or entities will be: to) without prejudice to the provisions of paragraph a) of paragraph 1 of article 42 of this law, administrators in fact or in law for legal persons which, having these committed tax violations, had not made the necessary acts falling within his responsibility for the fulfilment of the obligations and tax duties they had consented to breach by those of them who depend on or they had adopted agreements that posibilitasen violations. Its responsibility also extends to the sanctions.


b) administrators in fact or in law of those legal entities that have ceased their activities, due tax obligations of these that are outstanding at the time of the cease-fire, provided that they had not done enough for your payment or have agreements or measures that cause of non-payment.

(c) members of the bankruptcy administration and the liquidators of companies and entities in general that had not made the efforts necessary for the complete fulfillment of tax obligations accrued prior to such situations and attributable to the respective tax required. Tax obligations and penalties subsequent to such situations will respond as administrators when they have assigned management functions.

(d) the acquirers of assets pertaining by law for payment of the tax debt in accordance with article 79 of this law.

(e) agents and customs agents, when acting in the name and on behalf of their clients.

(f) persons or entities that hire or subcontract the execution of works or the provision of services corresponding to their main economic activity, tax obligations relating to taxes which must be passed or quantities that need to retain workers, professionals and other entrepreneurs, in the part that corresponds to the works or services subject to the contracting or subcontracting.

The liability provided for in the preceding paragraph shall not be enforceable when the contractor or subcontractor has provided a specific certificate of being aware of your tax obligations issued for this purpose by the tax administration during the 12 months prior to the payment of each invoice to the contracting or subcontracting to the payer.

The liability shall be limited to the amount of the payment that is made without having brought the contractor or subcontractor to payer certificate be abreast of their tax obligations, or having spent the period of twelve months from the previous certificate without having been renewed.

The tax administration shall issue the certificate referred to in this paragraph (f)), or deny it, within the period of three days from your application by the contractor or subcontractor, shall provide copies of the certificate that requested you.

The certificate request will be made by the contractor or subcontractor on the occasion of the presentation of the Declaration of the personal income tax or corporation tax to which it is bound. In this case, the tax administration shall issue the certificate or deny it in accordance with the procedure and within the periods determined by regulation.

2. laws may establish other assumptions of vicarious liability other than those provided in the preceding paragraph.

3. the procedure for declaring and require the subsidiary responsibility is governed by the provisions of article 176 of this Act.

SECTION 4 the capacity to act on the tax agenda item 44. Capacity to act.

They will have the capacity to act on the tax agenda, as well as people who have it according to law, minors and disabled persons in tax relations arising from activities whose exercise is permitted by applicable law without the assistance of the person who exercises parental authority, guardianship, curatorship or judicial defense. The case of disabled children except itself when the extent of the impairment affects the exercise and defence of rights and interests in question.

Article 45. Legal representation.

1. for people lacking capacity to act will perform their legal representatives.

2. for legal persons act persons who have, in the moment in which occur the relevant tax proceedings, the ownership of the organs to those concerned its representation, by provision of the law or agreement validly adopted.

3. by the entities referred to in paragraph 4 of article 35 of this law will act on your behalf that holds it, long as it is accredited in reliably, and not have been designated representative, shall be considered as such which apparently exert management or direction and, in their absence, any of its members or participants.

Article 46. Voluntary representation.

1. the required tax with capacity to act may act through representative, which may be a fiscal Adviser, that the successive administrative action, shall be unless express demonstration to the contrary is made.

2. to bring resources or claims, withdraw them, renounce rights, assume or recognize obligations on behalf of the taxpayer, request refunds refunds or undue revenue and in the remaining cases that required the signature of the taxpayer in the proceedings regulated in titles III, IV and V of this law, the representation must demonstrate otherwise valid in law that allow reliable constancy or declaratively in appearance in person from the interested before the competent administrative authority.

For these purposes, shall be valid standardized documents of representation adopted by the tax administration for certain procedures.

3. for acts of mere formality representation shall be presumed granted.

4. when, in the framework of social partnership in the tax administration, or in the event that provision by regulation, is presented by electronic means any document to the tax administration, the presenter will act with representation that is necessary in each case. The tax administration may require, at any time, the accreditation of such representation, which may be carried out in accordance with paragraph 2 of this article.

5. to carry out activities other than those referred to in paragraphs 2, 3 and 4 above, the representation may be credited properly in the form established by law.

6. when, in accordance with the provisions of paragraph 6 of article 35 of this law, several owners are in a same tax obligation, it shall be presumed granted representation to any of them, unless there is express manifestation in contrary. The settlement resulting from these measures must be notified to all holders of the obligation.

7. the lack or insufficiency of power will not prevent that it has to carried out the Act in question, provided that you accompany him or will remedy the defect within the period of 10 days, which should be granted to the effect the competent administrative body.

Article 47. Representation of individuals or non-resident entities.

For the purposes of its relations with the tax authorities, the tax obligors who do not reside in Spain must designate a representative established in Spanish territory when they operate in that territory through a permanent establishment, when tax legislation expressly provided or when, by the characteristics of the operation or activity carried out or the amount of the revenue gained required by the tax administration.

This designation should contact the tax administration in the terms indicated by the regulations of the tribute.

SECTION 5th FISCAL DOMICILE article 48. Fiscal domicile.

1. the fiscal domicile is the place of location of the taxpayer in its relations with the tax authorities.

2 the fiscal domicile will be: a) for natural persons, the place where they have their habitual residence. However, for individuals who mainly develop economic activities, in the terms to be determined according to the rules, the tax administration shall be fiscal domicile where is effectively centralized administrative management and direction of the activities developed. If this place could not be established, shall prevail one where is situated the highest value of fixed assets in which economic activities are carried out.

(b) for legal persons, their registered office, provided that it is effectively centralized its administrative management and direction of their business.

In another case, he will attend to the place where he carried out the management or direction.

When it can not be determined the place of the fiscal domicile in accordance with the above criteria will prevail that where is situated the highest value of fixed assets.

((c) for entities that referred to in paragraph 4 of article 35 of this law, resulting from applying the rules laid down in paragraph (b)) above.

(d) to persons or entities not resident in Spain, the fiscal domicile shall be determined as set out in the regulatory legislation of each tax.

In the absence of regulation, the home will be the representative referred to in article 47 of this law.

Still, when the person or entity not resident in Spain operate through permanent establishment, domicile is the result of applying the rules laid down in paragraphs a) and b) of this section to that permanent establishment.


3. the tax required must communicate their fiscal domicile and change to the tax administration that corresponds, in the manner and under the terms established by law. The change of fiscal domicile will not produce effects against the tax administration until it complies with such duty of communication, but this will not prevent that, pursuant to regulations, procedures that have initiated ex officio before the communication of the change, can continue processed by the body corresponding to the initial address, whenever notifications resulting from these procedures are carried out in accordance with article 110 of this law.

4. each administration may check and rectify the fiscal domicile declared by the tax required in relation to the taxes administered competa it in accordance with the procedure established by law.

Chapter III elements of quantification of the principal tax obligation and the obligation to make payments on account article 49. Quantification of the main tax liability and the obligation to make payments to account.

The main tax obligation and the obligation to make payments on account shall be determined from the tax bases, the types of assessment and the other elements provided in this chapter, as each tribute Act available.

Article 50. Tax base: concept and methods of determination.

1. the tax base is the magnitude of monetary or otherwise that results from measurement or assessment of the taxable.

2 the tax base may be determined by the following methods: to) direct estimate.

(b) objective estimate.

(c) indirect estimate.

3. the taxable bases are determined in General through the direct estimation method.

However, the law may establish assumptions in that application is the method of objective estimation, which will, in any case, voluntary for the required tax.

4. the indirect estimation shall be subsidiary with respect to other methods of determination and applies when occurs any of the circumstances provided for in article 53 of this law.

Article 51. Direct estimation method.

The direct estimation method may be used by the taxpayer and the tax administration in accordance with the legislation of each tax.

For this purpose, the tax administration will use statements or documents submitted, the data entered in books and records checked administratively and other documents, supporting documents and data that relate to the elements of the tax liability.

Article 52. Objective estimation method.

The method of objective estimate may be used for the determination of the tax base through the application of the magnitudes, indexes, modules or data provided for in the legislation of each tax.

Article 53. Indirect estimation method.

1 the indirect estimation method shall apply where the tax administration may not have the data needed for the complete determination of the tax base as a result of any of the following circumstances: to) lack of filing or submission of incomplete or inaccurate statements.

(b) resistance, obstruction, excuse or refusal to the action inspector.

(c) substantial breach of accounting or registration obligations.

(d) disappearance or destruction, even for cause of force majeure, the books and accounting records or proof of operations listed therein.

2 the bases or yields shall be determined by the application of any of the following means or several of them together: to) application of data and available records that are relevant to the effect.

(b) use of those elements indirectly proving the existence of real incomes and revenues, sales, costs and performance which are normal in the respective industry, attended the dimensions of productive or family units that must be compared in tax terms.

(c) valuation of quantities, indices, modules or data that converge in the respective required tax, according to the data or background having equivalent or similar assumptions.

3. when applicable, the indirect estimation method, follow the procedure laid down in article 158 of this Act.

Article 54. Taxable base.

The taxable base is the magnitude of the resulting practice, where applicable, the taxable reductions laid down in the law.

Article 55. Type of assessment.

1. the tax rate is the figure, coefficient, or percentage that is applied to the taxable base for the total tax as a result.

2 types of assessment can be specific or percentage, and according to you own every tribute to each unit, all units or stretch of the taxable base law must be applied.

The set of assessment rates applicable to different units or sections of taxable base in a tribute will be called rate.

3. the law may provide for the application of a zero rate, as well as reduced or discounted rates.

Article 56. Tax fee.

1 the total tax will be determined: to) by applying the tax rate to the taxable base.

(b) according to a fixed amount designated for that purpose.

2. for the calculation of the total tax determination methods referred to in paragraph 2 of article 50 of this law may be used.

3. the total tax must be reduced ex officio where the implementation of types of assessment is that a portion of this increase exceeding quota corresponds to an increase of the base. The reduction shall entail at least such excess.

Cases in which the tax debt is payable using ringing effects excepted from this rule.

4. the amount of the total tax may be modified by the application of reductions or limits of each tax law in each case.

5. the liquid share will result from applying on the total tax deductions bonuses, additions or planned coefficients, where appropriate, on each tax law.

6. the differential fee will result from lower liquid fee in the amount of deductions, instalments, deductions, payments on account and fees, in accordance with the legislation of each tax.

Article 57. Verification of values.

1 the value of revenues, products, goods and other key elements of the tax liability may be checked by the tax administration through the following means: a) capitalization or attribution of returns to the percentage indicated by the law of each tax.

(b) estimate by reference to the values listed in the official records of a fiscal nature.

(c) average market prices.

(d) contributions in national and foreign markets.

(e) opinion of experts of the administration.

(f) any other means to be determined of each tribute Act.

2. the contradictory expert appraisal may be used to confirm or correct estimations resulting from the application of paragraph 1 of this article means in each case.

3. the rules of each tax will regulate the application of means of verification referred to in paragraph 1 of this article.

4. the verification of values must be performed by the tax administration through the procedure laid down in articles 134 and 135 of this law, when this check is the sole purpose of the procedure, or when it is proceeding in the course of other procedure of the regulated in title III, as a specific action of the same, and in any case shall apply the provisions of those articles except for paragraph 1 of article 134 of this Act.

Chapter IV the tax debt section 1 General provisions article 58. Tax debt.

1. the tax debt will be constituted by the quota or amount enter arising out of the main tax liability or obligations to make payments to account.

2 in addition, the tax debt will be integrated, where appropriate, by: a) the interest on arrears.

(b) the penalties for untimely statement.

(c) charges for the period.

(d) the surcharges legally enforceable on the basis or quotas, in favor of the Treasury or other public bodies.

3. the tax penalties that may be imposed in accordance with the provisions of title IV of this law will not form part of the tax debt, but its fundraising shall apply the rules contained in chapter V of title III of this law.

Article 59. Extinction of the tax debt.

1. tax debts may be extinguished by payment, prescription, compensation or cancellation, by the means provided for in the customs legislation and by other means provided for in the laws.

2. the payment, compensation, deduction of transfers or tax debt forgiveness has exemptions effects exclusively for the amount paid, compensated, deducted or remitted.

SECTION 2 payment article 60. Forms of payment.

1. the payment of the tax debt shall be carried out in cash. It may be by ringing effects when so provided by law.

The payment of the debts in cash may be by the media and in the form determined by law.

The tax legislation will regulate the requirements and conditions so that payment can be made using techniques and electronic, computer or telematic media.


2 the payment in kind of the tax debt during voluntary or Executive when a law is otherwise expressly and in the terms and conditions which provide for by law may be admitted.

Article 61. Time of payment.

1 a tax debt refers to paid in cash when your amount income is carried out in cases of competent organs, fundraising offices or entities authorized for its admission.

2. in case of employment of ringing effects the tax debt shall be paid when those are used in the form determined by law.

3. the payment in kind will extinguish the tax debt at the time designated in the rules governing it.

Article 62. Time limits for payment.

1. the resulting tax debts of an autoliquidación shall be paid within the time limits established with the rules of each tax.

2 in the case of tax debts resulting from returns filed by the Administration, the voluntary period payment should be within the following time limits: to) if notice of the liquidation is performed between days one and 15th of each month, from the date of receipt of the notification until the 20th day of the month after or, if this is not working to the immediate business next.

(b) if notice of the liquidation takes place between the 16th and last of every month, from the date of receipt of the notification to the day five of the second subsequent month or, if this is not working, until the immediately following business.

Shall be 3 paid during voluntary collective and periodic reporting debts that have established another term in their regulatory standards in the period between 20 November and September one or, if this is not working, until the immediately following business.

The competent tax administration may modify the period referred to in the preceding paragraph provided that such period is not less than two months.

4. the debts which are payable using ringing effects shall be paid at the time of the realization of the taxable transactions, if another term is not available in their specific regulations.

5 once started the period Executive and notified the Providence of urgency, the payment of the tax debt shall be made within the following time limits: to) if the notification of Providence is performed between days one and 15th of each month, from the date of receipt of the notification until the 20th of that month or, if this is not working to the immediate business next.

(b) if notification of the Providence takes place between the 16th and last of every month, from the date of receipt of the notification to the five day of the following month or, if this is not working, until the immediately following business.

6. the fiscal and customs tax debts arising from foreign trade operations must be paid within the period fixed by its own regulations.

7. in the cases where of each tax law, the income of a taxpayer debt may be suspended totally or partially, without warranty and to request, if another required a declaration or autoliquidación of which an amount is to be returned or communication of data, showing that the amount of the refund which can be recognized is intended for the cancellation of the debt which suspension is intended to.

The amount of suspended debt may not exceed the requested return.

Suspended debt shall be totally or partially extinguished the amount which results from recognized return, without making them enforceable interest on debt cancelled out the return.

8. the income of a taxpayer debt will be suspended totally or partially, without input from guarantees, when checked by the same operation has met to the same or another administration a debt tax or is has withstood the impact of another tax, provided that the payment made or supported impact was incompatible with the required debt and In addition, in the latter case, the taxable person is not entitled to the full deduction of the amount improperly supported.

According to the rules will be regulated the procedure for the extinction of the tax debts referred to in the preceding paragraph and, in cases in which are involved two tax administrations, the mechanisms of compensation among these.

Article 63. Allocation of the payments.

1. tax debts are autonomous. He forced to pay several debts may assign each payment to the debt to be freely determined by.

2. the payment of a debit of subsequent expiration does not extinguish the right of the tax administration to perceive the previous short.

3. in cases of forced execution that it had accumulated several tax debts of the required tax and could not completely extinguished, the tax administration, subject to the following paragraph, apply the payment to the oldest debt.

Seniority shall be determined according to the date that each was payable.

4. when several tax debts had accumulated in favor of an administration and other public law entities dependent on the same, preference will be given to be collected the first, taking into consideration the section 5th of this chapter.

Article 64. The payment appropriation.

The tax required may indicate the amount of the tax debt and, where appropriate, of the costs accrued according to the rules in the General deposit box or equivalent body of the remaining public administrations, or any of its branches, with exemptions or suspensive effects to the regulations laid down.

Article 65. Postponement and fractionation of the payment.

1. tax debts that are in voluntary or Executive period may be deferred or split in the terms established by law and upon request of the taxpayer, when their financial situation prevents him, temporarily, the payment within the stipulated deadlines.

2 not be subject to postponement or fractionation tax debts whose levy is effected by means of ringing effects.

Nor may be deferred or split the debts correspond to tax obligations that must meet the retainer or the obligor to make payments on account, except in the cases and conditions provided for in tax legislation.

3. delayed or fractionated debts shall ensure in the terms provided for in article 82 of this law and enforceable legislation.

4. when the entire debt postponed or fractionated is guaranteed solidario endorsement of credit institution or society of reciprocal guarantee or suretyship insurance certificate, the interest on arrears payable will be the legal interest that corresponds to the date of their entry.

5. the presentation of a request for postponement or fractionation in voluntary period will prevent the onset of the period, but not the accrual of interest on late payments.

Requests in Executive period may be submitted until the moment in which is notified to the forced disposal of seized property agreement.

The tax administration can start or, where appropriate, continue the enforcement procedure during the processing of the postponement or fractionation. However, performances by alienation of the goods seized until the notification of the negative decision of the postponement or Division shall be suspended.

SECTION 3 prescription article 66. Limitation periods.

They shall be extinguished after four years the following rights: to) the right of the Administration to determine the tax debt through appropriate assessment.

(b) the right of the Administration to demand the payment of tax debts liquidated and autoliquidadas.

(c) the right to request returns arising from the legislation of each tax, improper income returns and reimbursement of the cost of the guarantees.

(d) the right to obtain refunds arising from the legislation of each tax, improper income returns and reimbursement of the cost of the guarantees.

Article 67. Computation of the limitation periods.

1 the period of limitation will start counting in the cases referred to in the foregoing article in accordance with the following rules: in the case a), from the day following that which ends the regulatory period to submit the appropriate declaration or autoliquidación.

In case b), from the day following that on which end the term of payment in voluntary period, without prejudice to the provisions of paragraph 2 of this article.

In case c), from the day following the one that ends the deadline to apply for the corresponding return for the legislation of each tax or, in the absence of time, from the day following that where such return could apply; from the day following that was made concerning income from the day following the expiry of the deadline to present the autoliquidación if the incorrect entry was done within that period; or from the day following that which you purchase firmness the judgment or administrative decision declaring the contested wholly or partly inadmissible.

In the case of tributes that levied the same operation and which are incompatible, the limitation period to request a refund of the improper entry of improper tribute will start counting from the resolution of the organ specifically intended to settle what is coming.


In the case d), from the day after that pending deadlines to make the returns derived from legislation of each tax or from the day following the date of notification of the agreement where the right to receive the refund or reimbursement of the cost of the guarantees is recognized.

2. the period of limitation to demand those responsible solidarity payment obligation will start counting from the day following the expiry of the deadline for voluntary period of the principal debtor payment.

Notwithstanding the provisions of the preceding paragraph, in the case of solidarity leaders referred to in paragraph 2 of article 42 of this law, said the Statute of limitations will start at the time in which occur the facts which constitute the budget of responsibility.

Case of subsidiary managers, the limitation period will begin to compute from notification of revenue performance last practiced to the borrower or any of solidarity leaders.

Article 68. Interruption of the limitation periods.

1 the period of limitation of the right referred to in paragraph a) of article 66 of this law is interrupted: to) by any action of the tax administration, with formal knowledge of the required tax, leading to recognition, regularization, verification, inspection, insurance and liquidation of all or part of the elements of the tax liability.

(b) for the filing of claims or resources of any kind, by actions carried out with formal knowledge of the taxpayer in the course of such claims or resources, by remission of the guilt to criminal jurisdiction of both or the presentation of the complaint to the public prosecutor's Office, as well as the receipt of the communication of a court which ordered the suspension of the administrative procedure in progress.

(c) by any valid action of the taxpayer conducive to settlement or autoliquidación of the tax debt.

2 the period of limitation of the right referred to in paragraph (b)) of article 66 of this law is interrupted: a) by any action of the tax administration, carried out with formal knowledge of the taxpayer, directed effectively to the collection of the tax debt.

(b) for the filing of claims or resources of any kind, by the actions carried out with formal knowledge of the obligor in the course of such claims or resources, by the Declaration of insolvency of the debtor or by the exercise of civil or criminal actions led to the collection of the tax debt, as well as the receipt of the communication of a court which ordered the cessation of the ongoing administrative proceedings.

(c) for any reliable performance of the taxpayer conducive to payment or extinction of the tax debt.

3 the period of limitation of the right to which paragraph (c) refers) article 66 of this law is interrupted: a) for any reliable performance of the taxpayer seeking repayment, reimbursement or rectification of your autoliquidación.

(b) for the filing, processing or resolution of claims, or resources of any kind.

4 the period of limitation of the law he referred to paragraph d) article 66 of this law is interrupted: a) by any action of the tax administration to make the return or refund.

(b) by any reliable performance of the taxpayer which requires the payment of the refund or reimbursement.

(c) for the filing, processing or resolution of claims, or resources of any kind.

5 produced the interruption, will again start the computation of the period of limitation, except as provided in the following section.

6. when the limitation period had been interrupted by the filing of the appeal before the contentious, for the exercise of civil or criminal actions by remission of both blame on jurisdiction or the filing of a complaint with the public prosecutor or by the receipt of a judicial communication of suspension of the procedure, the computation of the period of limitation starts again when the tax administration receives notice of the firm resolution that put an end to the judicial proceedings or to lift the suspension, or upon receipt of the notification of the public prosecutor by returning the record.

When the limitation period had been interrupted by the Declaration of insolvency of the debtor, the computation of the period of limitation will start again at the time of adoption of the insolvency Convention for tax debts that are not subject to the same. Regarding the tax debt under the bankruptcy agreement, the computation of the period of limitation starts again when those become payable to the debtor. If the agreement is not approved, the term will reset upon receipt of the firm judgment that point to this circumstance.

The provisions of this section shall not apply to the period of limitation of the right of the tax administration to demand payment when the contentious suspension not been agreed.

7. interrupted the period of limitation for a taxpayer, this effect extends to everyone else forced, including policymakers. However, if the obligation is joint, only the part that claims one of the required tax period is not interrupted for others.

If there are several debts liquidated the same manager forced to pay, the interruption of the limitation period will only affect the debt to which it relates.

Article 69. Extent and effects of the prescription.

1 won prescription advantage alike to all the obligors to pay the tax debt except as provided in paragraph 7 of the previous article.

2. the limitation period shall apply ex officio, even in cases in which the tax debt, without the need to invoke it is paid or the taxpayer exceptions.

3 won prescription extinguishes the tax debt.

Article 70. Effects of prescription in relation to formal obligations.

1. except as provided in the following sections, the formal obligations linked to other tax obligations of obligated himself only may require while it has not expired the period of limitation of the right to determine the latter.

2 a effects of compliance with tax obligations of other persons or entities, obligations of conservation and provision of information provided for in paragraphs d), e)) and (f) of paragraph 2 of article 29 of this law must be met within the period provided in the mercantile regulations or within the period of demand for its own formal obligations to which refers the previous section If the latter is higher.

3. the obligation to justify the origin of the data that have their origin in operations in tax periods prescribed will be maintained during the period of limitation of the right to determine the tax debt affected by the corresponding operation.

SECTION 4 other forms of extinction of the tax debt article 71. Compensation.

1. the tax debt of a taxpayer may become extinct total or partially by compensation with recognized by administrative act in favor of the forced loans, under the conditions according to the rules established.

2. the compensation shall be given ex officio or at the request of the taxpayer.

3. the required tax may apply for the compensation of credits and tax debts that are holders through a system of current account, on terms to be determined by regulation.

Article 72. Compensation at the request of the taxpayer.

1. the taxpayer may request compensation for tax debts that are both voluntary payment period and period.

2. the submission of an application for compensation in voluntary period will prevent the start of the period of concurrent with the offered credit debt, but not the accrual of interest on arrears that can proceed, if necessary, until the date of recognition of the credit.

3. the extinction of the tax debt will occur at the time of the filing of the application or when the requirements demanded for debts and credits, if this moment after this presentation. The netting agreement shall declare such extinction.

Article 73. Compensation trade.

1. the tax administration will compensate ex officio tax debts that are in Executive period.

Also, amounts be compensated ex officio during the voluntary period income deadline to enter and return resulting from a same procedure limited checking or inspection or the practice of a new settlement for having cancelled a previous pursuant to paragraph 5 of article 26 of this law.

2 they will be compensated automatically, after the term of admission to voluntary period, tax debts overdue, liquid and payable the autonomous communities, local authorities and other entities of public law with the State.

3. the extinction of the tax debt will occur at the time of beginning of the Executive or when the requirements demanded for debts and credits, if this moment back. The netting agreement shall declare such extinction.


In the case referred to in the second subparagraph of paragraph 1 of this article, the extinction will occur at the time of concurrence of debts and credits, in the terms established by law.

Article 74. Extinction of debts of the entities of public law through deductions on transfers.

1 expired, liquid and payable tax debts, the autonomous communities, local authorities and other entities of public law with the State can extinguish with the deductions on the amounts that the Government should transfer to the concerned entities.

The application of this regime autonomous communities and dependent on these public law bodies and local authorities will take place in the cases and in accordance with the procedure laid down in the specific legislation.

2. the beginning of the procedure determined the suspension of the collection of debts to which it relates.

3. the extinction of the debt subject to the procedure will take place when the deduction and the concurrent amount.

Article 75. Forgiveness.

Tax debts can only written off pursuant to law, in the amount and with the requirements therein determined.

Article 76. Low provisional insolvency.

1. tax debts not have been able to do is effective in the respective collection procedures by insolvency proven, total or partial, of the required tax will be low in accounts the amount coming through the Declaration of the credit as bad, total or partial, insofar as is not rehabilitate within the period of limitation in accordance with the provisions of paragraph 2 of article 173 of the Act.

2. the tax debt shall terminate if the prescription expired, would not be rehabilitated.

5th guarantees of the tax debt section article 77. Right of priority.

1. the Treasury will have priority for the payment of tax credits expired and not satisfied as soon as you concur with other creditors, except that case of creditors of domain, pledge, mortgage or other real rights duly registered under the relevant registration prior to the date is made indicating the right of public finances , without prejudice to the provisions of articles 78 and 79 of this Act.

2. in the event of the insolvency Convention, tax credits that affect the Convention, including those resulting from the obligation to make payments on account, will be subject to provisions of law 22/2003, of July 9, bankruptcy.

Article 78. Implied legal mortgage.

In tributes that periodically graven goods or rights which can be registered in a public register or direct products thereof, certain or suspected, the State, the autonomous communities and local authorities will have priority over any other creditor or transferee, although they have registered their rights, for the recovery of debts accrued and unpaid for the calendar year in which the payment is required and the immediate previous.

Article 79. Condition of goods.

1. purchasers of property affected by law to pay the tax debt will respond indirectly with them, by derivation of the action of the tax, if the debt is not paid.

2. the property and rights transferred will be subject to the responsibility of the payment of the amounts liquidated or otherwise, relating to the taxes which are payable in respect of such transmissions, acquisitions or imports, anyone who is its owner, unless this turns out to be a third protected by the public faith registration or justify the acquisition of goods with good faith and rightly , in commercial or industrial establishment in the case of movable property not registrable.

3. whenever the law grant a fiscal benefit whose final effectiveness depends on further compliance by the taxpayer of any requirement by the demanded, the tax administration shall include the total amount of settlement that had due turn without the tax benefit, that the holders of the corresponding public records shall set forth by marginal note of condition.

In the event that after and as a result of the actions of administrative checking it is a higher amount of the eventual settlement referred to in the preceding paragraph, the competent authority shall inform the competent Registrar for the purpose that is made to be said greater amount in the marginal note of condition.

Article 80. Right of retention.

The tax administration will have right of retention against all of the goods declared at customs for the payment of the relevant customs and tax debt for the amount of the respective duties and taxes applied, not to guarantee adequately the payment thereof.

Article 81. Precautionary measures.

1. in order to ensure the collection of the tax debt, the Administration may take precautionary provisional measures when there is sound evidence that, in another case, this collection would be frustrated or seriously difficult.

The injunction must be notified to the affected with express mention of the reasons which led to its adoption.

2. measures shall be proportionate to the damage that is intended to prevent and to the extent strictly necessary to ensure the collection of the debt. In any case those which can produce difficult or impossible to repair damage shall be adopted.

3 the precautionary measures may consist in: to) retention of payment of tax refunds or other payments to be carried out by the tax administration. Retention precautionary total or partial of a tax return must be notified to the person concerned together with the repayment agreement.

(b) the freezing of assets and rights which shall be, where appropriate, preventive annotation.

(c) the prohibition to alienate, encumber or dispose of assets or rights.

(d) the retention of a percentage of payments to companies that hire or subcontract the performance of works or provision of services related to its main activity carried out to contractors or subcontractors, in guarantee of tax obligations relating to taxes which must be passed or quantities that need to retain workers, professionals and other entrepreneurs, in the part that corresponds to the works or services subject to the contracting or subcontracting.

(e) any other legally envisaged.

4. when the tax debt is not discharged but has been communicated the proposal of settlement in a procedure, test or inspection may be adopted precautionary measures to ensure its enforcement in accordance with the provisions of this article. If it's tax debts relating to amounts retained or passed to third parties, precautionary measures may be taken at any time during the procedure of checking or inspection.

5 the effects of measures precautionary will cease within the period of six months from its adoption, except in the following cases: to) become foreclosures in the enforcement procedure or measures interim judicial, that they will have effect from the date of adoption of the measure precautionary.

(b) make it disappear the circumstances that led to its adoption.

(c) that, at the request of the person concerned, his replacement is adopt another guarantee that is deemed sufficient.

In any event, precautionary measures shall be lifted if the taxpayer presents supportive collateral of credit institution or society of reciprocal guarantee or insurance certificate of bond which guarantees payment of the amount of the measure precautionary. If the obligor the payment is made during voluntary tax obligation whose compliance ensured the measure precautionary measures, without suspension of income, the tax administration must pay the costs of the provided guarantee.

(d) to broaden the term motivated agreement, without that enlargement does not exceed six months.

The preventive seizure of money and goods in sufficient amount 6 may agree to secure the payment of the tax debt that appropriate demand for lucrative activities exercised without establishment and which had not been declared. Also, you can remember the preventive seizure of income public spectacles that have not been previously declared to the tax administration.

7. in addition to the general regime of measures precautionary established in this article, the tax administration may agree the retention payment of tax refunds or other payments to be carried out to people against whom has been filed complaint or lawsuit for offence against the public Treasury or contact a prosecution for this offence, the amount deemed necessary to cover the civil liability which could be agreed.

This retention must be notified to the interested party, the public prosecutor's Office and the competent judicial organ, and stays until the latter the decision coming.

Article 82. Guarantees for the postponement and fractionation of the payment of the tax debt.

1. in order to ensure the postponements or subdivisions of the tax debt, the tax administration may require that it constitutes in its favour solidarity guarantee of credit institution or society of reciprocal guarantee or suretyship insurance certificate.

When it is justified that it is not possible to obtain such endorsement or certificate or that his contribution seriously compromises the viability of economic activity, the Administration may accept guarantees consisting of mortgage, pledge, solidarity and personal bond or another that is deemed sufficient, in the way that is determined by regulation.


In the terms established by law, the taxpayer may request the Administration to adopt precautionary measures in lieu of the guarantees provided for in the preceding paragraphs. In such cases shall not apply the provisions of paragraph 5 of the preceding article of this Act.

2 you can dispense total or partially to the taxpayer of the Constitution guarantees referred to in that paragraph in the following cases: a) where tax debts are amount lower than that set in the tax legislation. This exception may be limited to requests in certain phases of the collection procedure.

(b) when the obligor to pay lacks sufficient assets to guarantee the debt and the execution of its heritage would substantially affect the maintenance of productive capacity and the level of employment of the respective economic activity, or it might cause serious losses to the interests of the Treasury, in the manner provided by law.

(c) in other cases established by tax legislation.

Title III implementation of taxes chapter I General principles section 1 tax procedures article 83. The scope of tributes.

1. the application of taxes includes all administrative activities aimed at information and assistance to the required tax and management, inspection and collection, as well as performances by the obligors in the exercise of their rights or fulfillment of tax obligations.

2. the functions of application of taxes shall be exercised separately from the resolution of the economic-administrative claims that will stand against the actions dictated by the tax administration.

3. the application of taxes can be developed through the administrative procedures of management, inspection, collection and others provided for in this title.

4 corresponds to each tax administration determine its administrative structure for the exercise of enforcement of taxes.

Article 84. Territorial competence in the application of taxes.

Competition in the territorial agenda will be the organ to be determined by the tax administration, developing his powers of organization, through a provision which shall be published in the official bulletin.

In the absence of express provision, the competition will be the lower functional authority in whose territory is situated the fiscal domicile of the taxpayer.

SECTION 2 information and assistance to the required tax article 85. Duty of information and assistance to the required tax.

1. the Administration should be paid to the tax forced the necessary information and assistance about their rights and obligations.

2 the activity referred to in the preceding paragraph is implemented, inter alia, through the following actions: to) publication of updated texts of the tax rules, as well as the administrative doctrine of greater significance.

(b) communication and information actions carried out by services intended for this purpose in the organs of the tax administration.

(c) responses to written consultation.

(d) previous actions of assessment.

(e) assistance to the obligors in the realization of declarations, self-assessments and tax communications.

Article 86. Publications.

1. the Ministry of finance will be disseminated by any means, during the first quarter of the year, the updated texts of the State standards with the status of law and Royal Decree on tax matters in which variations on the existing texts in the previous year, have occurred as well as a list of all tax provisions that have passed in that year.

2. the Ministry of finance will be disseminated periodically responses to consultations and administrative resolutions it considers of major importance and impact.

3. the tax administration of the State and the autonomous communities may agree that the publi cations referred to in paragraph 1 are carried out in the official languages of the autonomous communities.

4 access online to the publications referred to in this article and, where appropriate, the notification provided for in article 87 of this law will be, in any case, free.

Article 87. Actions of information and communications.

1. the tax administration will inform taxpayers of the existing administrative criteria for the application of the tax legislation, facilitate consultation to computerized databases where those criteria are contained and may send communications to report on the taxation of certain sectors, activities or sources of income.

2. the tax administration must provide, at the request of interested parties, full text of queries or specific resolutions, by deleting any reference to data allowing the identification of the people they affect.

3. the actions of information provided for in this article may be made through employment and implementation of techniques and electronic, informatic and telematic media.

Article 88. Written tax-related queries.

1. the required may be made to the tax administration questions about the regime, the classification or the tax rating that corresponds to them in each case.

2. written tax consultations will be developed before the end of the period laid down for the exercise of the rights, the submission of declarations or self-assessments or other tax obligations.

The inquiry will be formulated by writing to the competent authority for your reply, with content that is established by law.

3. Likewise, they may make tax consultations professional associations, official Chambers, employers, trade unions, associations of consumers, associations or foundations that represent interests of people with disabilities, business associations and professional organizations, as well as federations grouping organisms or entities mentioned above, when they refer to matters affecting the generality of its members or partners.

4. the tax administration archive, with notification to the person concerned, queries that do not meet the requirements established pursuant to paragraph 2 of this article and are not corrected at the request of the administration.

5. the competence to answer the queries will correspond to the tax administration bodies that have attributed the initiative for the elaboration of provisions in tax order, its proposal or interpretation.

6. the competent tax authorities shall answer in writing queries that meet the requirements established pursuant to paragraph 2 of this article within the period of six months from its presentation.

The lack of reply within that period does not imply the acceptance of the criteria expressed in the writing of the inquiry.

7. the procedure of processing and answering queries will take place according to the rules.

8. the competition, the procedure and the effects of the responses to the consultations on the implementation of Community customs legislation shall be governed by the provisions of the Community customs code.

Article 89. Effects of responses to written tax-related queries.

1 reply to written tax consultations will have binding effects, in the terms provided in this article, to the organs and bodies of the tax administration enforcement of taxes in its relationship with the consultant.

As long as does not change the law or the jurisprudence applicable to the case, apply the consultant criteria expressed in reply, provided that the inquiry had formulated in the term that referred to in paragraph 2 of the preceding article and had not altered the circumstances, background and other information contained in the notice of inquiry.

Enforcement of taxes the tax administration bodies must apply the criteria contained in the written tax consultations to any forced, provided that there is identity between the facts and circumstances of such required and which are included in the answer to the query.

2. not have binding effect for the tax administration responses to inquiries made in the period referred to in paragraph 2 of the preceding article raised issues related to the object or a procedure, appeal or claim started before processing.

3. the presentation and answering queries will not disrupt the deadlines established in the tax rules for the fulfillment of tax obligations.

4. the reply to written tax consultations will be informative and the taxpayer will not engage any appeal against such reply. You can do it against the Act or administrative acts subsequently handed down in application of the criteria expressed in reply.

Article 90. Information prior to the acquisition or transfer of immovable property.

1. each tax administration shall, at the request of the person concerned and with regard to taxes whose management corresponds him, on the value for tax purposes of the immovable property which, situated in the territory of their competence, are to be subject to acquisition or transmission.


2. this information shall have binding effect within a period of three months, counted from the notification to the person concerned, provided that the request is made prior to the expiry of the deadline to present the corresponding autoliquidación or declaration and provided real data and sufficient to the tax administration.

Such information shall not prevent subsequent administrative verification of elements in fact and circumstances by the taxpayer.

3. the person concerned may not engage in any appeal against the information provided. You can do it against the Act or administrative acts issued subsequently in relation to such information.

The lack of reply does not imply the acceptance of the value which, in his case, included at the request of the interested party.

Article 91. Previous agreements of valuation.

1. the required tax may apply to the tax administration, when the laws or regulations of each tax so provide it, to determine with prior and binding the valuation for tax purposes of incomes, products, assets, expenses and other key elements of the tax debt.

2. the application shall be submitted in writing, prior to the taxable transactions or, where appropriate, in the terms that set the rules of each tax.

To such a request shall be accompanied the proposal of assessment made by the taxpayer.

3. the tax administration can check the elements of fact and circumstances declared by the taxpayer.

4. the tax administration agreement will be in writing, with an indication of the assessment, the so-called fact to which refers, tax that applies and its binding nature, in accordance with the procedure and within the time limits laid down in the rules of each tax. The lack of reply from the tax administration in time will imply the acceptance of the values proposed by the taxpayer.

5 insofar as the legislation does not change or vary significantly from the economic circumstances that had the assessment, the tax administration that would have rendered the agreement shall be obliged to apply the values expressed therein. The agreement will have a maximum term of three years, except that the regulations that establishes it provide for another.

6. the required tax not may appeal any against the agreements covered in this article. They will do so against the Act or administrative acts issued subsequently in implementation of the evaluations included in the agreement.

SECTION 3 SOCIAL collaboration in the application of taxes article 92. Social collaboration.

1. stakeholders will collaborate in the application of taxes in the terms and conditions to be determined by regulation.

2. in particular, such cooperation may be implemented through agreements of the tax administration with other public administrations, private entities or institutions or organizations representing sectors or social, employment, business or professional interests.

3 social collaboration in the application of taxes may refer, among others, to the following aspects: a) conducting of studies or reports related to the development and implementation of General provisions and with the application of the means referred to in paragraphs b) and c) of paragraph 1 of article 57 of this law.

(b) information and dissemination campaigns.

(c) simplification of compliance with tax obligations.

(d) assistance in carrying out self-assessments, declarations and communications and their correct completion.

(e) introduction and reference to the tax administration of self-assessments, statements, communications or any other document with tax significance, prior authorisation of the required tax.

(f) rectification of defects, prior authorisation of the required tax.

(g) information on the status of processing of returns and refunds, authorization of the required tax.

(h) request and obtaining of tax certificates, prior authorisation of the required tax.

4. the tax administration may bring the requirements and conditions to make social collaboration through the use of techniques and electronic, informatic and telematic media.

Article 93. Information obligations.

1. persons, natural or legal, public or private, as well as the entities referred to in paragraph 4 of article 35 of this law, shall be obliged to provide to the tax authorities all sorts of data, reports, background and supporting with tax significance related to the fulfilment of its own obligations, tax or deduction of their economic, financial or professional relationships with other people.

En_particular: to) retainers and the obligation to make payments on account must be relations of cash payments or in kind made to other persons or entities.

(b) societies, associations, professional associations or other entities which, among its functions, carried out the payment of professional fees and rights derived from the intellectual, industrial, property of author or others on behalf of its partners, associated or members, shall communicate these data to the tax administration.

The same obligation shall be subject those persons or entities, including the banking, credit or financial mediation in general, legal, statutory or usually performing management or intervention in the payment of professional fees or in the commissions, by the activities of recruitment, placement, assignment or mediation in the capital market.

(c) the persons or entities depository of money in cash or accounts, securities, or other assets of debtors to the tax administration in Executive period shall be obliged to inform the bodies of fundraising and comply with requirements made by them in the exercise of their functions.

2. the obligations referred to in the preceding paragraph shall comply with the General in the form and time limits to be determined according to the rules, or by individual request of the tax administration which may be made at any time after the operations related to the data or background required.

3. the breach of the obligations laid down in this article may not avail themselves of the bank secrecy.

Individualized requirements relating to the movements of current accounts, savings and term deposits, accounts of loans and credits and other active and passive, including operations that are reflected in transitory accounts or materialize in the issuance of cheques or other orders of payment, banks, savings banks, credit unions, and many entities engaged in banking or credit traffic they may be carried out in the exercise of the functions of inspection or collection, authorization of the organ of the tax administration to be determined by regulation.

Individualized requirements shall specify the identification data of the check or money order in question, or under investigation operations, the required tax affected, holders or authorized, and the time period to which refer.

The research carried out pursuant to this section shall affect the origin and destination of the movements or checks or other payment orders, although in these cases it may not exceed the identification of persons and accounts which is the source and destination.

4 public servants, including official professionals, shall be obliged to collaborate with the tax authorities supplying all kinds of information with tax significance which have, unless it is applicable: to) the secret of the contents of the correspondence.

(b) the secret of the data provided to the Administration for exclusively statistical purposes.

(c) the secret of the notarial Protocol, which will include public instruments refer to articles 34 and 35 of the law of May 28, 1862, of notaries, and those relating to matrimonial matters, with the exception of those relating to the economic regime of community property.

5. the obligation of the other professionals provide information with tax transcendence to the tax administration will not reach to the private non-property data that they know by reason of the exercise of its activity the disclosure violates the honour or personal and family privacy. It will not reach to those confidential data from customers who have knowledge as a result of the provision of professional advice or defence services.

Professionals may not invoke professional secrecy to prevent verification of your own tax situation.

Article 94. Authorities subject to the duty to inform and collaborate.


1. the authorities, any that is their nature, holders of the organs of the State, the autonomous communities and local authorities; autonomous bodies and public business entities; cameras and corporations, colleges and professional associations; mutual social welfare organizations; other public entities, including the Social security managers and who, in general, exercise public functions, will be required to provide to the tax administration data, reports and background with tax transcendence seek this through provisions of a general nature or through specific requirements, and to provide to you, her and their agents, support, competition, assistance and protection for the exercise of their functions.

They will also participate in management or levy of taxes through warnings, impact and retention, documentary or pecuniary, in accordance with the laws or regulations in force.

2. to obligations political parties, trade unions and business associations will be subject.

3. the courts and tribunals shall be provided to the tax authorities, ex officio or at the request of the same, how much data with tax transcendence shed of the legal proceedings that are aware, respecting, in his case, the secrecy of pre-trial proceedings.

4. the Service Executive of the Committee on prevention of money laundering and monetary offences and the Committee on surveillance of activities of terrorist financing, as well as the Secretariat of both commissions, they shall make available to the tax administration data with tax significance obtained in the exercise of their duties of office, General or by request individualized in the terms established by law.

The bodies of the tax administration may use the information provided for the legalization of the tax situation of the obligors in the course of the procedure of checking or inspection, without its being necessary to carry out the requirement referred to in paragraph 3 of the preceding article.

5. the transfer of personal data that is to be made to the tax administration in accordance with the previous article, above of this article paragraphs or other standard of legal rank, will not require the consent of the affected. In this area will not apply the provisions of paragraph 1 of article 21 of the organic law 15/1999, of 13 December, of protection of data of a Personal nature.

Article 95. Restricted data with tax significance.

1. data, reports or records obtained by the tax administration in the performance of their duties are restricted and may only be used for the effective application of the taxes or resource whose management is entrusted and the imposition of the penalties which may be applicable, unless they can be transferred or communicated to third parties, unless the assignment has by object (: a) collaboration with the courts and the public prosecutor's Office in the investigation or prosecution of crimes that are not indictable only at the request of the injured person.

(b) cooperation with other tax administrations for the purpose of compliance with tax obligations in the field of its competences.

(c) collaboration with the Inspectorate of labour and Social Security and with the management entities and common services of the welfare State in the fight against fraud in the quote and collection of quota contributions of the Social security system, as well as in obtaining and enjoy benefits that System Manager.

(d) collaboration with public administrations for the fight against tax crime and fraud in obtaining or perception of subsidies or grants in charge of public funds or of the European Union.

(e) collaboration with the parliamentary commissions of inquiry in the legally established framework.

(f) the protection of the rights and interests of minors and incapacitated by the courts or the public prosecutor.

(g) collaboration with the Court of Auditors in the exercise of their functions of supervision of the State tax administration agency.

(h) cooperation with the judges and courts for the enforcement of firm judgments. The judicial application of information will require express resolution in which, after weighting of public and private interests involved in the affair that concerned and by having exhausted other means or sources of knowledge about the existence of assets and rights of the debtor, it motivates the need to collect data from the tax administration.

(i) collaboration with the Service Executive of the Commission for prevention of money laundering and monetary offences, with the Commission's monitoring of activities of financing of terrorism and with the Secretary of both committees, in the exercise of their respective functions.

(j) the collaboration with bodies or public law bodies responsible for the collection of non-tax public resources for the correct identification of the required payment.

(k) the collaboration with public administrations for the development of its functions, prior authorisation of the tax required to relate the data.

2. in cases of transfer referred to in the preceding paragraph, the tax information must be provided preferably through the use of computer or telematic media. When public administrations can make use of the information by such means, they may not require stakeholders providing certificates of tax administration in relation to such information.

3. the tax administration shall take the necessary measures to ensure the confidentiality of tax information and its proper use.

Many authorities or officials are aware of these data, reports or records will be required to more strict and complete stealth with respect to them, except in the cases cited. Regardless of the criminal or civil responsibilities that may arise, violation of this particular duty of secrecy shall be deemed always very serious disciplinary fault.

When to appreciate the possible existence of a crime not indictable only at the request of the injured person, the tax administration will deduct the guilt of both or shall send the Ministry tax official relationship of the facts that may be constitutive of the crime. Also the appropriate procedure through complaint be started directly through the competent legal service.

4. the retainers and obliged to make payments on account only can use data, reports, or relating to other tax required background for the correct compliance with and effective implementation of the obligation to make payments to account. Such data shall be communicated to the tax administration in the cases provided for in the legislation of each tax.

Except as provided in the preceding paragraph, the data, reports, or background have reserved character. The retainers and obliged to make payments on account are subject to strict and complete stealth with respect to them.

SECTION 4 information technologies and TELEMATIC article 96. Use of computer and telematic technologies.

1. the tax administration will promote the use of techniques and electronic, informatic and telematic means for the development of its activity and the exercise of its powers, with the limitations established by the Constitution and the laws.

2 when it is compatible with the technical means available to the tax administration, citizens can relate to it to exercise their rights and meet their obligations through techniques and electronic, computer or telematic means with guarantees and requirements provided in each procedure.

3. the procedures and actions that used techniques and electronic, informatic and telematic means will ensure the identification of the corresponding tax administration and the exercise of its jurisdiction. In addition, when the tax administration acts in an automated manner will ensure the identification of competent organs for the programming and monitoring of the system of information with the competent bodies to resolve resources that can be brought.

4. the programmes and electronic, informatic and telematic applications that will be used by the tax authorities for the exercise of its powers shall be previously approved by this in the form determined by law.

5. the issued documents, either as its support, by electronic, computer or telematic means by the tax authorities, or that this issue as copies of originals stored by these same media as well as electronic images of the original documents or their copies, will have the same validity and effectiveness than the original documents, provided that its authenticity is guaranteed , integrity and conservation and, where appropriate, the receipt by the person concerned, as well as compliance with the guarantees and requirements stipulated in the applicable legislation.

Chapter II common rules on performances and tax proceedings article 97. Regulation of proceedings and tax procedures.

The actions and procedures of application of taxes shall be regulated:


(a) by the special rules laid down in this title and the regulations issued in its development, as well as the procedural rules contained in other tax legislation and its regulations development.

(b) Additionally, by the General provisions on administrative procedures.

SECTION 1 SPECIALTIES of the procedures administrative in commodity tax subsection 1st stages of the tax proceedings article 98. Initiation of the tax procedures.

1. actions and tax procedures may be initiated ex officio or at the request of the taxpayer, via autoliquidación, statement, communication, request or any other means provided for in the tax legislation.

2. the initiation of proceedings and tax procedures documents shall include, in any case, the name or business name and the tax identification number of the taxpayer and, where appropriate, of the person representing him.

3-the tax administration may approve models and standardized self-assessments, statements, communications systems, applications or any other means envisaged in tax legislation for cases in which occurs the mass processing of actions and tax procedures. The tax administration will be made available the required tax mentioned models in conditions that indicate the tax legislation.

4. in the field of competence of the State, the Minister for finance may determine the cases and conditions in which the tax required must submit by telematic means his statements, self-assessments, communications, applications and any other document with tax significance.

Article 99. Development of proceedings and tax procedures.

1. in the development of actions and tax procedures, Administration will facilitate at all times to the tax required the exercise of rights and the fulfilment of its obligations, under the terms provided in the following paragraphs.

2. the required tax can refuse the presentation of documents that are not required by tax legislation and those that have been previously submitted by themselves and are in possession of the corresponding tax administration. It may be, in any case, required the person concerned ratification of own specific data or third parties, previously provided.

3. the required tax are entitled to certificate of the self-assessments, declarations and communications that have been submitted or of specific points contained therein is issued to them.

4. the obligor that is part performance or tax procedure may obtain copy of documents appearing in the record, unless they affect interests of others or the privacy of others or that this legislation provided for him at their expense. Copies must be given in the hearing process or, in the absence of this, in the back to the motion for a resolution claims.

5. the access to records and documents that are part of a record completed to the date of application and who held administrative files only can be requested by the taxpayer that has been part of the tax procedure, without prejudice to the provisions of article 95 of this Act.

6. to practice the test in tax procedures need not be the opening of a specific period or advance notice of proceedings to interested parties.

7. the actions of the tax administration in implementation of tax procedures will be documented in communications, proceedings, reports and other documents provided for in the specific regulations for each procedure.

Communications are documents through which the Administration notifies the taxpayer the commencement of the proceeding or other facts or circumstances relating to the same or performed the requirements that are necessary to any person or entity. Communications may join the contents of proceedings that extend.

Proceedings are public documents that extend to document the facts, as well as the manifestations of the taxpayer or person with which actions are understood. Proceedings may not contain any proposals for tax payments.

Organs of the tax administration shall, ex officio or at the request of third parties, issued reports which are mandatory according to legislation, which request other bodies and services of public administrations or legislative and judicial powers in the terms provided for by law, and where deemed necessary for the implementation of the taxes.

8. in tax procedures is you can dispense with the procedure of hearing prior to the motion for a resolution when subscribing proceedings with agreement or when a formality of claims subsequent to this proposal is foreseen in the rules governing the procedure. In the latter case, the record will show the allegations pending.

The processing of claims may not be lasting less than 10 days nor more than 15.

Article 100. Completion of tax procedures.

1 he will end tax resolution, the withdrawal procedures, the waiver of the right on which the request is based, the material impossibility to continue them by causes which have arisen, the expiration, the fulfilment of the obligation that had been requested or any other reason provided for in the tax system.

2 will be considered resolution reply carried out automatically by the tax administration in those procedures in which this form of termination is provided.

Subsection 2nd tax liquidations article 101. Tax payments: concept and classes.

1. the tax settlement is the decision-making Act by which the competent authority of the Administration performs the necessary operations of quantification and determines the amount of the tax debt or of the amount that, in his case, is to return or compensate according to the tax legislation.

The tax administration is not obliged to adjust payments to the data recorded by the tax forced the self-assessments, declarations, communications, applications or any other document.

2. the tax liquidations will be provisional or definitive.

3 shall be regarded as definitive: to) the practiced in the inspector procedure subject to verification and investigation of all of the elements of the tax obligation, except as provided in paragraph 4 of this article.

(b) any other tax legislation which granted such character.

4. in all other cases, the tax liquidations will have provisional character.

Will be able to enact provisional liquidations in the procedure of inspection in the following cases: to) when one of the elements of the tax liability is determined according to the corresponding to other obligations that had not been tested, which had been regularized through interim payment or final settlement that were not firm, or where there are elements of the tax obligation whose check definitively would not have been possible during the procedure , in the terms established by law.

(b) where appropriate to different proposals for settlement in relation to a same tax obligation. Means that this circumstance attends when the agreement referred to in article 155 of this Act do not include all the elements of the tax liability, when the conformity of the obligor not relates to all the legalization proposal, when to carry out a check of value and is not the only object of regularization and elsewhere in cases that are provided for by regulation.

Article 102. Notification of tax settlements.

1. the settlements must be notified to the required tax on the terms laid down in section 3 of chapter II of title III of this law.

2 the liquidation shall be notified with expression: to) the identification of the taxpayer.

(b) determining the amount of the tax debt elements.

(c) the motivation of them when they do not conform to the data recorded by the taxpayer or to the application or interpretation of the rules made by the same expression of facts and essential elements that originate them, as well as the foundations of law.

(d) the means of challenge that can be exercised, organ which shall arise and its filing deadline.

(e) the place, time and form in which the tax debt to be fulfilled.

(f) his character of provisional or final.

3. in the payment receipt for taxes, once notified the liquidation corresponding to registration in the respective registry, registry or registration, may notify is collectively successive settlements through edicts that so to warn him.

The increase in taxable income on the resulting from the statements must notify the taxpayer with concrete expression of facts and additional elements that motivate it, except when the modification comes from general revaluations authorized by laws.

4. regulations may be established the circumstances in which notification shall not be mandatory the express, whenever the Administration thus notice in writing to the taxpayer or their representative.


Subsection 3 obligation to resolve and resolution article 103 times. Obligation to resolve.

1. the tax administration is obliged to expressly resolve all the issues that arise in the application of taxes procedures, as well as to notify that express resolution.

2 there is no obligation to expressly resolve in the procedures for the exercise of rights that should only be subject to communication by the taxpayer and in which occurs the expiration, the sudden loss of the subject of the procedure, resignation or withdrawal of stakeholders.

However, when the person concerned expressly asks for the tax administration to declare that there has been any of the above circumstances, it will be obliged to reply to your request.

3 acts of liquidation, the value checking, which impose an obligation, which deny a tax benefit or the suspension of the execution of acts of application of taxes, as well as few others have in the current regulations, will be motivated with concise reference to the facts and principles of law.

Article 104. Resolution terms and effects of the lack of express resolution.

1. the maximum period in that the resolution should be notified will be laid down by the rules governing the procedure, may exceed six months, unless it is established by a rule of legal rank or come planned in European Community legislation. When the rules governing procedures not set time limit, it will be six months.

The period shall run: to) initiated procedures of trade, from the date of notification of the start agreement.

(b) in proceedings initiated at the request of the person concerned, from the date on which the document became entry in the register of the competent body for processing.

It is excluded from the provisions of this section the enforcement procedure, whose actions may extend the term of prescription of the right to charge.

2. for the sole purpose of understand fulfilled the obligation to notify within the maximum period of duration of the procedures, it will be sufficient to prove that an attempt of notification containing the full text of the resolution has been made.

Periods of interruption justified as specified by regulation and the delays in the procedure for reasons not imputable to the tax administration will not be included in the computation of the resolution period.

3. in proceedings initiated at the request of a party, the expiration of the time limit without having notified express resolution will produce effects that establish its regulatory. For these purposes, all procedure of application of tributes is should regular expressly the regime's alleged acts that apply to you.

In the absence of such regulation, interested parties can understand estimated their requests by administrative silence, except those made in the procedures for the exercise of the right of petition referred to in article 29 of the Constitution and the challenge of acts and provisions, where the silence will be dismissing effect.

When the suspension of the procedure for reasons imputable to the taxpayer, the Administration warned that, after three months, it may declare the expiration thereof.

4. in initiated ex officio procedures, the maximum deadline established unless notified express resolution will produce the effects provided for in the regulations governing each procedure in application of the taxes.

In the absence of express regulation, there will be the following effects: to) whether the procedures that recognition may arise or, where appropriate, the establishment of rights or other individualized legal situations, the tax required may understand dismissed by administrative silence possible favorable effects from the procedure.

(b) the procedures likely to produce adverse effects or assessment will result in revocation of the procedure.

5 produced the expiration, it will be declared, ex officio or at the request of the interested party, ordered the actions file.

Such expiration will not produce, by itself, the prescription of the rights of the tax administration, but the actions carried out in the expired procedures shall not interrupt the period of limitation or administrative requirements will be considered for the purposes specified in paragraph 1 of article 27 of this law.

The actions carried out in the course of a procedure expired, as well as documents and other evidence obtained in this procedure, shall retain their validity and effectiveness for evidentiary purposes in other proceedings initiated or which may start later in relation to the same or another tax liable.

SECTION 2 test article 105. Burden of proof.

1. in the application procedures of taxes who enforce their right must prove the facts of it.

2 the required tax will meet its duty to try if they designate so concrete evidence in the possession of the tax administration.

Article 106. Rules on media and evaluation of the test.

1. in the tax proceedings shall apply standards that media and evaluation of test are contained in the Civil Code and law 1/2000, of 7 January, Civil procedure, unless the law provides otherwise.

2. the characteristic of each tax law may require formal requirements of deductibility for certain operations that have relevance for the quantification of the tax liability.

3. the deductible expenses and deductions that you practice, when they are caused by operations carried out by businessmen or professionals, must be justified, priority, using the invoice submitted by the employer or professional that you have made corresponding operation or through the substitute document issued on the occasion of his realization that met in both cases the requirements set out in the tax legislation.

4. in those cases in bases or compensated or compensation pending dues or deductions applied or pending application to have its origin in prescribed exercises, the origin and amount of them must demonstrate through the display of liquidations or self-assessment that included accounting and timely documentary stands.

Article 107. Probative value of the proceedings.

1. the proceedings extended in the course of proceedings and tax procedures nature of public documents and make proof of the facts that motivate their formalization, unless credited otherwise.

2. the facts contained in the proceedings and accepted by the required tax object of the procedure, as well as its manifestations, are presumed certain and may only be rectified by these test that ran error in fact.

Article 108. Assumptions on tax matters.

1. the assumptions established by the tax rules can be destroyed by means of evidence to the contrary, except in cases in which a rule with the status of law expressly prohibited by.

2. so presumptions not established by standards are admissible in evidence, it is essential that between the proved fact and the one concerned to deduct has a precise and direct link according to the rules of the human criterion.

3-the tax administration may consider as the holder of any property, right, company, service, activity, operation or function who figure as such in a tax register or other public, unless proven otherwise.

4 data and elements in fact entered in the self-assessment statements, communications, and other documents filed by the tax obligation are presumed certain for them and may only be rectified by them by means of evidence to the contrary.

Data included in statements or answers to requirements in compliance with the obligation to supply information in articles 93 and 94 of this law that will be used in the regularization of the tax situation of others forced boast certain, but they must be contrasted in accordance with the provisions of this section when the taxpayer claiming the inaccuracy or falseness thereof. This may require the declarant that ratifies and provide proof of the data to third parties included in the declarations presented.

SECTION 3 notifications article 109. Notifications on tax matters.

The regime of notifications will be provided for in the General administrative rules with the specifications set out in this section.

Article 110. Place of practice of notifications.

1. in proceedings initiated at the request of the person concerned, the notification shall be the place designated for that purpose by the taxpayer or his representative or, failing that, in the fiscal domicile of one or the other.

2. in procedures initiated ex officio, the notification can practice in the fiscal domicile of the taxpayer or his representative, in the workplace, in the place where the economy develops or any other suitable for this purpose.

Article 111. Persons entitled to receive notifications.


1. when notification is practiced in the place designated for that purpose by the taxpayer or by his representative, or the fiscal domicile of one or the other, of not being present at the time of delivery, can take care of it any person who is found in such place or address and record your identity, as well as the employees of the community of neighbors or owners where lies the place designated for the purposes of notifications or the fiscal domicile of the obligor or his representative.

2. the rejection of the notification made by the person concerned or his representative shall may have to carried out the same.

Article 112. Notice for its appearance.

1. when it is not possible to make notification to the taxpayer or their representative for reasons not attributable to the Administration and tried at least twice in the fiscal domicile, or the one designated by the person concerned if it is initiated at the request of the same procedure, shall be entered in the record the circumstances of notification attempts. It will be enough one shot when the recipient record as unknown in the home or place.

In this case, it will be mentioned to the obligor or his representative to be notified for its appearance by means of advertisements to be published, only once for each stakeholder, in the "official bulletin of the State" or in the newsletters of the autonomous regions or provinces, according to the administration of the appropriate act that is intended to notify and the territorial scope of the authority which issued it. The publication in the official bulletin shall be day five and 20 of each month or, where appropriate, the immediate subsequent day.

These ads may be exposed also at the office corresponding to the last known tax address tax administration. In the event that the last known address are filing abroad, ad can explain at the Consulate or consular section of the corresponding Embassy.

The tax administration may carry out previous ads through employment and use of computer, electronic and telematic means in the terms established by tax legislation.

2. in the publication in the official bulletins will consist the relationship of pending notification with indication of the taxpayer or his representative, procedure that motivates them, the competent authority of its processing and place and time in which the recipient thereof must appear to be notified.

In any case, the hearing must occur within the period of 15 calendar days, counted from the following the publication of the announcement in the corresponding official Gazette. Expiry of that period without appear, notice means produced for all legal purposes the day following the expiration of that time limit.

3 when the commencement of a proceeding or any of its procedures are understood notified by not having appeared in response to the taxpayer or his representative, shall be deemed you notified of successive proceedings and proceedings of that procedure, and will remain law which assists him to appear at any time of the same. However, settlements that are handed down in the procedure and the agreements of disposal of seized property shall be notified pursuant to the provisions of this section.

SECTION 4 entry into the home of the required tax article 113. Judicial authorization for the entry in the address of the required tax.

When in application of taxes procedures required entering home constitutionally protected from a taxpayer or make records in the same, the tax administration must obtain consent of him or the timely judicial authorization.

SECTION 5th DENOUNCES public article 114. Public complaint.

1. using public denunciation may be knowledge of tax administration facts or situations that may be constitutive of tax offences or have significance for the application of taxes. The public complaint is independent of the duty to cooperate with the tax administration regulated in articles 93 and 94 of this law.

2 receipt of a complaint, will forward to the competent body to carry out the actions that could proceed. This body may agree the file the complaint when it deemed unfounded or not materialize or sufficiently identify the facts or the people reported.

You can initiate actions that apply if there is evidence sufficient accuracy on the facts charged and these are unknown to the tax administration. In this case, the complaint will not form part of the administrative record.

3. not it deemed the complainant interested in administrative proceedings which are initiated as a consequence of the complaint or you will be informed of the outcome of the same. It will nor be entitled for the interposition of resources or claims in relation to the results of these measures.

SECTION 6th Research and checking functions and powers article 115. Powers and functions of verification and investigation.

1. the tax administration can check and investigate the facts, acts, elements, activities, holdings, values and other circumstances determining the tax liability of verifying the correct implementation of the rules applicable to the effect.

2. developing the functions of checking or research, tax administration will qualify the facts, acts or business conducted by the taxpayer regardless of prior qualification which it had given to them.

3. the acts of concession or recognition of tax benefits that are conditioned to the fulfillment of certain future conditions or the effective concurrence of certain unproven requirements in the procedure in which there were will be provisional. The tax administration can check in a later procedure in application of the taxes the concurrence of such conditions or requirements and, if necessary, regulate the tax status of the obligor without the prior revision of such provisional acts pursuant to title V of this law.

Article 116. Plan of tax control.

The tax administration shall annually establish a Plan of tax control, which will be restricted, but this will not prevent to make public the general criteria that inform it.

Chapter III actions and procedure section 1 General provisions article 117 tax management. The tax administration.

1 the tax management consists in the exercise of administrative functions led a: to) the receiving and processing of declarations, self-assessments, data communications and other documents with tax significance.

(b) the checking and preparation of the returns provided for in tax legislation.

(c) the recognition and verification of the origin of the tax benefits in accordance with the regulatory procedure.

(d) the control and simplification agreements relating to the obligation to check, as soon as they are tax significance.

(e) carrying out actions of control of the compliance with the obligation to submit tax returns and other formal obligations.

(f) carrying out actions of data verification.

(g) carrying out actions of verification of values.

(h) carrying out actions of limited testing.

(i) the practice of tax settlements arising from actions carried out verification and testing.

(j) the issuance of tax certificates.

(k) the expedition and, where appropriate, revocation of the tax identification number, in the terms established in the specific legislation.

(l) the development and maintenance of the tax censuses.

(m) information and tax assistance.

(n) the implementation of other actions of application of taxes not integrated in the functions of inspection and collection.

2. the proceedings and the performance of the duties referred to in the preceding paragraph will be made in accordance with provisions in this law and its implementing regulations.

Article 118. Forms of initiation of the tax administration.

International provisions of tax legislation, the tax administration will begin: to) by an autoliquidación, a data communication or any other kind of statement.

(b) by a request of the taxpayer, in accordance with article 98 of this Act.

(c) of ex officio by the tax administration.

Article 119. Tax return.

1. shall be deemed tax return any document filed with the tax administration where recognition or manifests the realization of any fact relevant to the application of taxes.

The filing does not imply acceptance or recognition by the taxpayer of the origin of the tax liability.

2. regulations the assumptions that will be admissible may determine the verbal declaration or made by any other Act of manifestation of knowledge.

3 options which according to tax legislation must exercise, request or waive the presentation of a statement not may rectified after that moment, except that rectification is present in the regulatory reporting period.

Article 120. Self-assessments.


1. the self-assessments are statements in which the required tax, in addition to communicate to management the data required for the clearance of tribute and other informational content, make for themselves operations necessary to determine and enter the amount of the tax debt or, where appropriate, determine the amount that is to return or to compensate for qualification and quantification.

2. the self-assessments submitted by the required tax may be subject to verification and verification by the Administration, that practice, where appropriate, the settlement that appropriate.

3. when a taxpayer considers that an autoliquidación has in any way undermined their legitimate interests, you can urge the correction of such autoliquidación in accordance with the procedure which is regulated by law.

When the rectification of an autoliquidación originate a postback for the regulations of the tribute and six months had elapsed without that he had ordered the payment for reasons imputable to the tax administration, this will pay the interest on arrears of article 26 of this law on the amount of refund that appropriate, without that the obligor requests it.

For this purpose, within six months will start counting from the expiry of the deadline for the presentation of the autoliquidación or, if this had concluded, from the presentation of the request for rectification.

When the rectification of an autoliquidación originate the return of an incorrect entry, the tax administration shall pay delay interest on the terms laid down in paragraph 2 of article 32 of this law.

Article 121. Data communication.

Data communication considered the statement submitted by the taxpayer before the administration of this determine the amount that, if any, is returned. Means requested the refund by presenting the above-mentioned communication.

Article 122. Statements, self-assessments, and complementary or alternative communications.

1. the required tax may present complementary self-assessment, or statements or complementary or alternative, communications within the time limit set for submission or subsequent to the completion of such period, provided that you have not prescribed the right of management to determine the tax debt. In the latter case, they will have the character of untimely.

2. the complementary self-assessment shall have as aim to supplement or amend those submitted previously and may occur when them proves an amount to enter superior to that of the previous autoliquidación or a number to return or to compensate for lower than the above autoliquidada. In other cases, it will be the provisions of paragraph 3 of article 120 of this Act.

However as provided in the preceding paragraph and unless that is specifically provides otherwise, when subsequent to the application of an exemption, deduction or tax incentive occurs the loss of the right to its application for failure to meet the requirements that it was conditioned, the taxpayer must include in the autoliquidación corresponding to the tax period in which the non-compliance occurred the quota or amount for the exemption deduction or tax incentive applied improperly in earlier tax periods together with interest on late payments.

3. the required tax may present statements or data communications complementary or alternative, stating if it's one or the other mode, in order to supplement or replace those presented previously.

SECTION 2 procedures of tax administration article 123. Tax management procedures.

1 tax management, among others, the following procedures are: a) the callback procedure initiated by autoliquidación, request or communication of data.

(b) the proceedings initiated by declaration.

(c) the procedure for verification of data.

(d) the procedure of verification of values.

(e) the limited verification procedure.

2. regulations you may regulate other tax management procedures that shall apply, in any case, the rules set out in chapter II of this title.

Subsection 1st callback procedure initiated by autoliquidación, request or communication of data article 124. Initiation of the callback procedure.

As he is stated in the regulations for each tax, the callback procedure starts by the presentation of an autoliquidación which amount is to be returned, through the presentation of a request for return or through the submission of a communication of data.

Article 125. Refunds arising from the submission of self-assessment.

1 when the presentation of an autoliquidación proves amount to return, the tax administration must be the return which proceed in accordance with article 31 of this law.

2. the deadline for the return will start counting from the end of the deadline for the presentation of the autoliquidación.

In the case of late filing of self-assessment which is a quantity to be returned, the term refers to which article 31 of this law to return shall run from the presentation of the untimely autoliquidación.

Article 126. Refunds arising from the submission of applications or data communications.

1. when tax legislation signals, the callback procedure starts by submitting an application to the tax administration or, in the case of forced tax have no obligation to submit autoliquidación, through the submission of a communication of data.

2. the deadline for the return in accordance with the provisions of article 31 of this law will begin counted from the filing of the application or from the end of the deadline for the presentation of the data communication.

3. the procedure shall be governed by the rules of each tax.

Article 127. Completion of the callback procedure.

The callback procedure will end up the agreement which recognize the return requested, for revocation under the terms of paragraph 3 of article 104 of this law, or by the onset of a procedure of verification of data, limited checking or inspection.

In any case, the obligation to satisfy the interest of delay on the return that finally you can practice, in accordance with the provisions of article 31 of this law will be maintained.

Subsection 2nd procedure initiated by Declaration article 128. Initiation of the procedure of tax management by declaration.

1 when the regulations of the tax established it management will occur through the submission of a declaration by the taxpayer which expresses taxable performing and communicate the necessary information so that the Administration quantify the tax obligation by the practice of a provisional liquidation.

2. the tax administration may again start this procedure for the settlement of the tax within the limitation period when the procedure initiated by the Declaration had finished by expiration.

Article 129. Proceedings initiated by statement.

1. the tax administration shall notify the settlement within a period of six months from the day following the expiry of the deadline for filing a return or the following communication from the Administration that will start the procedure in the case referred to in paragraph 2 of the preceding article.

In the event of untimely filing, within six months to notify the liquidation will start counting from the day following the presentation of the Declaration.

With the rules of each tax may bring different deadlines for reporting the liquidation.

2. for the purposes of the provisions of the preceding paragraph, the tax administration may use the data entered by the taxpayer in his statement or any other that held by his, may require the obligor that clarify the data entered in your statement or present proof of the same and can carry out actions of verification of values.

3 performed the actions of appropriate qualification and quantification, the tax administration shall notify, without further processing, settlement that appropriate, except as provided in the following paragraph.

When made performances in accordance with the provisions of paragraph 2 of this article, and the data or values taken into account by the tax administration does not correspond to the consigned by the obligor in his statement should be concise express mention of this fact in the proposed settlement, which must be notified, with a reference to the facts and fundamentals of law giving rise to it , to which the taxpayer asserted what suits their right.

In settlements that are handed down in this procedure interest not shall be charged since the submission of the Declaration until the end of the period for payment in voluntary period, without prejudice to the punishment that may proceed in accordance with the provisions of article 192 of this Act.

Article 130. Termination of the procedure initiated by the Declaration.


The procedure initiated by statement submitted by the taxpayer will end for one of the following reasons: to) by provisional liquidation by the tax administration.

(b) by expiration, upon expiration of the period provided for in paragraph 1 of the preceding article without having notified the liquidation, without prejudice that the tax administration can again initiate this procedure within the limitation period.

Subsection 3rd data item 131 checkout procedure. Data verification process.

The tax administration may initiate the procedure for verification of data in the following cases: to) when the statement or autoliquidación of the taxpayer finf of formal defects or incurred in arithmetic errors.

b) when declared data do not match the contents in other statements presented by the same bound or with those held by the tax administration.

(c) when appreciating a misapplication of the rules resulting patent autoliquidación presented the Declaration itself or the supporting documents provided with the same.

(d) when required clarification or justification for any statement or autoliquidación presented data, provided that it refers not to the development of economic activities.

Article 132. Initiation and processing of the data verification procedure.

1. the procedure for verification of data can start by request of administration so that the taxpayer to clarify or justify the observed discrepancy or data relating to its declaration or autoliquidación, or through notification of the settlement proposal when the tax administration having sufficient data to formulate it.

2. when the taxpayer manifest their disagreement with the data that is held by the Administration, shall apply the provisions of paragraph 4 of article 108 of this law.

3. with previous character to the practice of the provisional liquidation, administration shall inform the taxpayer settlement proposal so that it alleges that suits to your right.

4. the proposal for provisional liquidation should be in any case motivated with a concise reference to the facts and principles of law which have been taken into account in the same.

Article 133. Completion of the procedure for verification of data.

1 the procedure for verification of data will end up in any of the following ways: to) by resolution stating that it does not come to practice provisional liquidation or which warned defects will be corrected.

(b) for provisional liquidation, that it should be in any case motivated with a reference concise facts and principles of law which have been taken into account in the same.

(c) by the correction, clarification or justification of the discrepancy or the data subject to request by the taxpayer.

(d) for revocation, after the deadline set in article 104 of this law without having notified provisional liquidation, notwithstanding that the Administration also can start again this procedure within the limitation period.

(e) by the beginning of a procedure limited checking or inspection that includes the purpose of the procedure for verification of data.

2. the verification of data will not prevent subsequent checking of the object of the same.

Subsection 4th values article 134 checking procedure. Practice of verification of values.

1. the tax administration may proceed to checking values according to the means indicated in article 57 of this law, unless the taxpayer had declared using the values published by the acting Government in implementation of any of the above means.

The procedure be started by means of a communication from the administration acting, or when you have sufficient data, the joint notice of proposed settlement and assessment referred to in paragraph 3 of this article.

The deadline to notify the assessment and where appropriate the liquidation provided for in this article shall be regulated in article 104 of this law.

2. the tax administration shall notify the tax required actions that require their cooperation. In these cases, the required shall be provided to the tax administration practice of these measures.

3. If the value determined by the tax administration is different from the one stated by the taxpayer, that, at the time notified the legalization proposal, information about proposal duly reasoned assessment, with expression media and criteria used.

Once the claims period opened with the legalization proposal, the tax administration shall notify regularization which proceed to which should be accompanied by the valuation made.

The required tax may not bring resource or independent claim against the assessment, but may promote contradictory expert valuation or raise any question relating to the assessment on the occasion of the resources or claims which, in his case, filed against the Act of regularization.

4. in the cases where the law that the proven value should produce effects on other required tax, the corresponding tax administration will be linked by this value in relation to other stakeholders. Each tax law may establish the obligation to notify those interested the proven value so that they can promote their challenge or the contradictory expert appraisal.

When in a subsequent procedure proven value applies to other tax required, these can promote your challenge or the contradictory expert appraisal.

5 If the challenge or pricing expert contradictory promoted by a taxpayer is a nonzero value, that value shall apply to the tax forced remaining that was application value in relation to the tax administration acting, taking into consideration the provisions of the second paragraph of the previous section.

Article 135. Contradictory expert appraisal.

1. those interested may promote the contradictory expert appraisal, in correction of the means of tax check of values referred to in article 57 of this law, within the time of the first appeal or claim that proceed against the settlement in accordance with the values checked administratively or when tax legislation so provides it, against the Act of checking values of duly notified.

In cases in which the own tribute regulations provide as well for it, the interested party may reserve the right to promote the contradictory expert appraisal when it considers that the notification does not contain expression sufficient data and reasons taken into account to raise the declared values and denouncing that omission in an appeal or an administrative claim. In this case, the period referred to in the preceding paragraph shall from the date of firmness in administrative proceedings of the agreement that resolved the appeal or claim filed.

The presentation of the application of contradictory expert appraisal, or reserve the right to promote it to that referred to in the previous paragraph, will determine the suspension of the execution of the liquidation and the term to file an appeal or claim against it.

2. the valuation made by an expert of the Administration if the quantification of the proven value was not effected through opinion of experts that will be needed. If the difference between the value determined by the expert of the Administration and the pricing practised by the expert designated by the taxpayer, considered in absolute values, is equal to or less than 120,000 euros and 10 per cent of such valuation, the latter will form the basis for settlement. If the difference is greater, he shall designate an umpire in accordance with the provisions of the following paragraph.

3. each competent tax administration requested a list of collegiate in the month of January of each year at the various colleges, associations or professional corporations legally recognized or members willing to act as third party experts. Chosen by public draw one from each list, the designations shall be made by sequential order, taking into account the nature of the goods or rights of rating.

There is no school, Association, or competent professional corporation by the nature of the goods or rights of rating or professionals willing to act as third party experts, the designation of a society registered in the corresponding official pricing will be prompted the Bank of Spain.

The fees of the arbitrator in the taxpayer will be satisfied by this. When the difference between the pricing practised by the third expert and the declared value, considered in absolute terms, exceed 20 percent of the declared value, the expenses of the third arbitrator shall be paid by the taxpayer and otherwise, shall be borne by the administration. In this case, he shall be entitled to be refunded expenses caused by the deposit referred to in the following paragraph.

The third expert may be required, prior to the performance of their duties, make provision for the amount of their fees through deposit in the Bank of Spain or the public body to be determined by each tax administration, within the period of 10 days.


The lack of deposit by either party will mean acceptance of the assessment carried out by the expert of another, anyone who was the difference between the two valuations.

Delivered in the competent tax administration the assessment by the third expert, it shall inform the taxpayer and shall be granted a period of 15 days to justify the payment of fees to charge. Where appropriate, is authorized the disposal of deposited fees provision.

4. the assessment of the third expert will form the basis for the award that comes with the limits of the declared value and the value initially checked by the tax administration.

Subsection 5th article 136 limited verification procedure. Limited testing.

1. where the limited verification procedure the tax administration can check facts, events, items, activities, holdings and other circumstances determining the tax liability.

2 in this procedure, the tax administration may only carry out the following actions: to) examination of the data entered by tax forced in their statements and supporting documents submitted or that are required for the purpose.

(b) consideration of data and records held by the tax administration that make clear the effectuation of the taxable or the budget of a tax liability, or the existence of determining elements of it not stated or other than the declared by the taxpayer.

(c) examination of the records and other documents required by the tax regulations and of any book, record or document official status with the exception of commercial accounting, as well as the examination of invoices or documents which serve as proof of the operations included in such books, records or documents.

(d) requirements to third parties to provide the information you are required to provide general or to ratify it by submitting the relevant supporting documents.

3. in no case may be required to third parties information about financial transactions, but may request from the taxpayer the documentary justification of financial transactions that have incidence on the base or on the share of a tax liability.

4. actions of limited testing may not be outside the offices of the tax administration, except for those derived according to customs legislation or in the cases provided for by law in order to carry out checks relating to the application of objective methods of taxation, in which case officials who develop such actions shall have the powers recognized in paragraphs 2 and 4 of article 142 of this law or census.

Article 137. Initiation of the limited verification procedure.

1. actions of limited testing will start ex officio by agreement of the competent authority.

2. the beginning of performances by limited verification shall give notice to the tax required by means of communication which shall state the nature and extent thereof and be informed about your rights and obligations in the course of such proceedings.

When the data in the possession of the tax authorities are sufficient to formulate the settlement proposal, the procedure can be started through the notification of that proposal.

Article 138. Processing of the limited verification procedure.

1. the actions of the limited verification procedure will be documented in proceedings referred to in paragraph 7 of article 99 of this law and communications.

2. the required tax must pay attention to the tax administration and shall give it proper collaboration in the performance of their functions.

The taxpayer that would have been required must appear in person at the place, day and time designated for the practice of the proceedings, and must provide the documentation and other requested items.

3. with previous character to the practice of the provisional liquidation, the tax administration shall inform the taxpayer settlement proposal so it alleges that suits their right.

Article 139. Completion of the limited verification procedure.

1 the limited verification procedure will end in any of the following ways: to) by express decision of the tax administration, with the content referred to in the following paragraph.

(b) for revocation, after the term, regulated in article 104 of this law unless notified resolution expresses, unless it prevents that the tax administration can again begin this procedure within the limitation period.

(c) by the onset of an inspector procedure including the limited physical object.

2 the administrative decision which put an end to the limited verification procedure shall include at least the following content: to) tax liability or elements of the same and temporal scope object of verification.

(b) specification of concrete actions carried out.

(c) list of facts and fundamentals of law giving rise to the resolution.

(d) settlement provisional or, where appropriate, express manifestation of which does not proceed to regularize tax situation as a result of the check.

Article 140. Effects of regularization in the limited verification procedure.

1 issued resolution in a limited verification procedure, the tax administration may not make a new regularization in relation to the object checked to which paragraph is to) of paragraph 2 of the preceding article except that in a limited verification or subsequent inspection procedure is to discover new facts or circumstances resulting from actions other than the specified and made in that resolution.

2. the facts and determining elements of the tax debt in respect of which the taxpayer or his representative has provided express compliance may not be challenged except where you prove that you err in fact.

Chapter IV proceedings and procedure of inspection section 1 General provisions subsection 1 functions and powers article 141. The tax inspection.

The tax inspection consists of the exercise of administrative functions led a: to) the investigation of the cases of tax obligations for the discovery of which are ignored by the administration.

(b) checking the veracity and accuracy of the statements presented by the tax obligation.

(c) the realization of actions of obtaining information related to the application of taxes, in accordance with articles 93 and 94 of this law.

(d) checking the value of rights, revenue, products, goods, wealth, companies and other elements, as it is necessary for the determination of the tax obligations, being application the provisions of articles 134 and 135 of this Act.

(e) the checking of compliance with the requirements for obtaining benefits or tax incentives and tax returns, as well as for the application of special tax regimes.

(f) information to the required tax on the occasion of Commission actions on their rights and tax obligations and the way that must comply with the latter.

(g) the practice of the resulting tax liquidations of performances of verification and investigation.

(h) carrying out actions of verification limited pursuant to articles 136 to 140 of this law.

(i) the advice and report to the organs of the public administration.

(j) the performance of tax interventions of permanent or non-permanent, which will be governed by its specific legislation and, in the absence of express regulation, by the rules of this chapter with the exception of article 149.

(k) any other that are established in other provisions or assigned to it by the competent authorities.

Article 142. Powers of inspection of the taxes.

1. inspection actions will be carried out through the review of documents, books, main and auxiliary accounting, files, invoices, receipts, correspondence with tax transcendence, computerized databases, programs, records and computer files related to economic activities, as well as through the inspection of goods, items, holdings and any other history or information that should facilitate the Administration, or necessary for the requirement of tax obligations.

2. when Commission actions required, officials who develop functions of inspection of taxes may enter, in conditions that implementing regulations shall determine, on farms, local business and other establishments or places that develop activities or holdings subject to assessment, there are goods subject to taxation, is pro property taxable or alleged facts in fact tax obligations or there is any proof of them.

If the person in whose custody the places mentioned in the preceding paragraph is found oppose the entry of officials of the tax inspection, the written authorization of the administrative authority that is determined according to the rules will be required.

When in the exercise of the review proceedings, it is necessary to enter the domicile constitutionally protected the taxpayer, shall apply the provisions of article 113 of this law.


3. the tax required must attend the inspection and shall give it proper collaboration in the performance of their functions.

The taxpayer that would have been required by the inspection must go, by itself or through representative, at the place, day and time designated for the practice of the performances, and must provide or have at the disposal of the inspection documentation and other requested items.

Exceptionally, and in a reasoned way, the inspection may require the personal attendance of the taxpayer when required by the nature of the actions to do so.

4. officials who perform functions of inspection shall be considered agents of the authority and must prove their status, if they are required to do so, outside Government offices.

Public authorities shall provide protection and necessary assistance to officials for the performance of the duties of inspection.

Subsection 2 documentation of the inspection item 143 performances. The actions of the inspection documentation.

1. the actions of the tax inspection will be documented in communications, proceedings, reports and records.

2. the records are public documents extending the inspection of taxes in order to collect the result of inspection verification and investigation actions, proposing regularization deemed from the tax status of the obligor or declaring the same right.

Article 144. Probative value of the record.

1. the proceedings extended by tax inspection nature of public documents and make proof of the facts that motivate their formalization, unless credited otherwise.

2. the facts accepted by the required tax inspection proceedings are presumed certain and may only be rectified by having err in fact test.

SECTION 2 inspection procedure subsection 1 General rules article 145. The object of the inspection procedure.

1. the inspection procedure shall serve to verify and investigate the proper fulfilment of tax obligations and therein shall be, where appropriate, the regularization of the tax situation of the liable through the practice of one or more settlements.

2. the checking purpose shall be acts, elements and evaluations entered by the tax required in their statements.

3. the investigation shall discover the existence, where applicable, of tax relevant facts not declared or stated incorrectly by the required tax.

Article 146. Precautionary measures in the inspection procedure.

1. in the procedure of inspection measures may be taken precautionary duly motivated so that they disappear, are destroyed or altered tests determining the existence or fulfilment of tax obligations or that subsequently denied its existence or display.

The measures may consist, in his case, seal, deposit or seizure of the goods or products which are subject to assessment, as well as books, records, documents, files, local or electronic equipment for the processing of data which may contain the information concerned.

2. the precautionary measures shall be proportionate and limited temporarily to previous weekends unless those difficult or impossible to repair damage that may be adopted.

3. the measures adopted must be ratified by the competent organ to settle in within 15 days from its adoption and will be lifted if the circumstances that gave rise to them they disappear.

Subsection 2nd initiation and development article 147. Initiation of the inspection procedure.

1 the inspection procedure will begin: a) ex officio.

(b) at the request of the taxpayer, in the terms established in article 149 of this law.

2. the tax required should be informed at the beginning of the activities of the inspection procedure on the nature and extent thereof, as well as their rights and obligations in the course of such proceedings.

Article 148. Scope of the activities of the inspection procedure.

1. the activities of the inspection procedure may be general or partial.

2. inspection actions will be partial when they do not affect all of the elements of the tax obligation in the period of verification and in all those cases that are designated by regulation. In another case, the actions of the inspection procedure will have general character in relation to the tax obligation and proven period.

3 when the actions of the inspection procedure would have ended with a provisional liquidation, the object of them not may regularised again in an inspection procedure that starts later, except that if any of the circumstances referred to in paragraph a) of paragraph 4 of article 101 of this law and exclusively in relation to the elements of the tax obligation affected by such circumstances.

Article 149. Application of the taxpayer of a general inspection.

1. all required tax that it is being subjected to a partial character inspection performances may ask the tax administration that they have a general nature regarding the tribute and, where appropriate, periods affected, without that such application interrupted the proceedings underway.

2. the taxpayer must make the application within the period of 15 days from notification of the start of open actions of partial character.

3. the tax administration should broaden the scope of actions or start the inspection of General within six months from the application. Any breach of this term will determine open actions of partial character not to interrupt the limitation period to verify and investigate the same tribute and period in General.

Article 150. Term of Commission actions.

1. the activities of the inspection procedure should conclude in within 12 months from the date of notification to the taxpayer of the beginning of it. Means that performances end on the date on which notification or be understood notified the resulting administrative act of the same. The rules contained in paragraph 2 of article 104 of this law shall apply for the purposes of understanding fulfilled the obligation to notify and to compute the time of resolution.

Still, this period, with the scope and requirements to be determined by regulation, may be extended for a further period not exceeding 12 months, in the proceedings when any of the following circumstances: to) when are special complexity. Means that this circumstance there is according to the turnover of the person or entity, the geographical dispersion of its activities, its taxation regime of fiscal consolidation or international tax transparency regime and in other cases established by law.

(b) when, in the course of the same will discover that the taxpayer has hidden from the tax administration any business or professional activity you make.

Extension of the legally prescribed period agreements will be, in any case, motivated, with reference to the facts and principles of law.

2 unjustified procedure inspector not to interrupt action for more than six months for reasons not attributable to the taxpayer or non-compliance with the term of duration of the procedure referred to in paragraph 1 of this article will not determine the revocation of the procedure, which will continue until its completion, but will produce the following effects with respect to settle outstanding tax obligations (: a) shall not be considered interrupted the limitation period as a result of inspection actions carried out up to the unwarranted disruption or during the period referred to in paragraph 1 of this article.

In these cases, prescription means interrupted by the resumption of proceedings with formal knowledge of the person concerned after the unwarranted disruption or the realization of actions subsequent to the expiry of the deadline referred to in paragraph 1 of this article. In both cases, the taxpayer is entitled to be informed about the concepts and periods to reach the actions that are to be undertaken.

(b) revenues made since the commencement of the proceedings until the resumption of proceedings which have been charged by the taxpayer to tribute and period of Commission actions will have the character of spontaneous for the purposes of article 27 of this law.

They will have, in addition, the nature of spontaneous income made from the beginning of the procedure until the first performance practiced after non-compliance with the term of duration of the procedure laid down in paragraph 1 of this article and that have been charged by the taxpayer to tribute and period of review proceedings.

3. the breach of the term referred to in paragraph 1 of this article determines that interest not required since such breach occurs until the end of the procedure.


4 when passed both of guilt to the competent jurisdiction or refer the dossier to the public prosecutor in accordance with paragraph 1 of article 180 of the law, such transfer will produce the following effects with respect to the period of duration of the tax proceedings: to) will be regarded as a case of interruption justified of the computation of the term of such action.

(b) be considered cause that makes possible the extension of term, in accordance with the provisions of paragraph 1 of this article, in the event that the administrative procedure should continue for have been one of the reasons referred to in paragraph 1 of article 180 of the law.

5. when a judicial or administrative decision ordering the feedback of inspection actions, they must end in the period remaining from the moment which is retrotraigan the proceedings until the conclusion of the term that referred to paragraph 1 of this article or in six months, if that period is less. The cited period be calculated from receipt of the dossier by the competent authority to execute the resolution.

The provisions of the preceding paragraph also applies to administrative procedures that, subsequent to the extension of the period, because both had moved to the competent jurisdiction or record has been forwarded to the public prosecutor's Office and they should continue along have occurred any of the grounds referred to in paragraph 1 of article 180 of the law. In this case, the cited period will be calculated from the receipt of the judgment or the record returned by the public prosecutor's Office by the competent organ which should continue the procedure.

Article 151. Place of inspection activities.

1 inspection actions will develop interchangeably, as determined by the inspection: to) in the place where the taxpayer has his domicile tax, or one where your representative is domiciled, law firm or office.

(b) in the place where made totally or partially taxable activities.

(c) in the place where there is some try, at least partial, taxable or the budget's tax obligation.

(d) in the offices of the tax administration, when elements on those who have performed the actions can be examined in them.

2. the inspection may be joined without prior communication in companies, offices, departments, facilities or warehouses of the taxpayer, meaning action with this or with the Manager or person in charge of premises.

3. the books and other documentation referred to in paragraph 1 of article 142 of this law should be examined in the home, local, office or office of the taxpayer, in the presence of the same or the person you designate, except that the taxpayer consents to its consideration in public offices. However, inspection can analyze copies in any format of the mentioned books and documents in their offices.

4 in the case of records and documents established by tax character or of supporting documents required by these rules to which paragraph c) of paragraph 2 of article 136 of this Act, may be required to their presentation at the offices of the tax administration for consideration.

5. by regulation criteria may be to determine the place of performance of certain actions of inspection.

6. when the taxpayer is a person with disabilities or with reduced mobility, the inspection will take place in the place that is most appropriate to it, from among those described in paragraph 1 of this article.

Article 152. Schedule of the review proceedings.

1. the actions carried out in public offices will be carried out within hours of opening to the public of the same and, in any case, within the current work day.

2. If actions are developed on the premises of the person concerned working hours of office or the activity to be performed therein, with the possibility that may act by common agreement in other hours or days shall be respected.

3. when necessitated by the circumstances of the proceedings, it may act out the days and hours refer to which the previous paragraphs in the terms established by law.

Subsection 3 termination of inspectors article 153 performances. Content of the record.

Records documenting the outcome of the review proceedings shall contain at least the following indications: a) the place and date of its formalization.

b) the name and last name or company name, the number of completed tax identification and the fiscal domicile of the taxpayer, as well as the name, last name and tax identification number of the person that understood the actions and character or representation that is involved in the same.

(c) the essential elements of the tax or budget fact of the tax liability and its attribution to the taxpayer, as well as principles of law on which is based the regularization.

(d) where appropriate, the regularization of the tax situation of the obligor and the proposal of settlement that is appropriate.

(e) the conformity or non-conformity of the taxpayer with the regularization and the settlement proposal.

(f) procedures for the procedure subsequent to the Act and, where this agreement or conformity, resources that arose against the Act of settlement arising from the Act, organ that would arise and term for such remedies.

(g) whether or not, in the opinion of the actuary, evidence of the Commission of tax offences.

(h) any other established by regulation.

Article 154. Classes of records according to their processing.

1. for the purposes of the processing, the records of inspection can be with agreement, conformity or nonconformity.

2. when the taxpayer or his representative refuse to receive or sign the minutes, this will be processed as of dissent.

Article 155. Proceedings with agreement.

1. when for the elaboration of the proposal of regularization application of indeterminate legal concepts, should be realized when the appreciation of the facts determinants is necessary for the proper application of the standard to the case, or when it is necessary to make estimates, valuations, or measurement of data, components or features relevant to the tax liability which can not be quantified in a certain way , tax administration, prior to the payment of the tax debt, can realize such application, the appraisal of those facts or estimation, assessment or measurement through an agreement with the taxpayer under the terms provided for in this article.

2 in addition to the provisions of article 153 of this Act, the acta agreement will necessarily include the following content: to) the basis of the application, estimate, appraisal or measurements made.

(b) the elements of fact, legal bases and quantification of regularization proposal.

(c) elements in fact, legal bases and quantification of the proposed sanction that if appropriate, which shall apply the reduction provided for in paragraph 1 of article 188 of this Act, as well as the waiver of processing separate from the disciplinary procedure.

(d) express manifestation of the conformity of the taxpayer with the totality of the contents referred to in the preceding paragraphs.

3 the signing of Agreement Act will require the concurrence of the following requirements: to) authorization from the competent organ to liquidate, which may be simultaneous or prior to the signing of the Agreement Act.

(b) the Constitution of a deposit, guarantee of solidarity character of credit institution or society of reciprocal guarantee or certificate of suretyship insurance, of sufficient amount to ensure recovery of the amounts arising out of the Act.

4. the agreement shall be perfected through the signing of the Act by the taxpayer or his representative and the inspection of taxes.

5 means produced and reported the closeout and, where appropriate, imposed and notified the sanction, under the terms of the proposals, if within 10 days from the following the date of the Act not had notified to the interested competent authority agreement to liquidate rectifying the material errors that could contain the Agreement Act.

Confirmed the proposals, the deposit made will apply to the payment of such amounts. If pre sitting endorsement or certificate of deposit insurance, the income must be carried out within the period referred to in paragraph 2 of article 62 of this law, without possibility to postpone or split the payment.

6. the contents of the acta agreement shall be fully accepted by the obligor and the tax administration. Settlement and punishment arising out of the agreement may only be subject to challenge or review in administrative proceedings by the proceedings for a declaration of invalidity of the right provided for in article 217 of this Act, and without prejudice to the resource that can be in contentious by the existence of defects in consent.

7. the lack of signing of an agreement on an inspector Procedure Act may not be reason for appeal or claim against settlements derived from certificates of conformity or nonconformity.

Article 156. Certificates of conformity.

1 with prior to the signing of the certificate of conformity shall be granted hearing process interested parties so that it alleges that suits their right.


2. when the taxpayer or his representative manifest their conformity with the proposal of adjustment making the inspection of taxes, will be expressly stated this fact in the minutes.

3 shall be produced and notified the tax settlement in accordance with the proposal formulated in the Act if, within the period of one month counted from the day following the date of the Act, not had notified to the interested competent authority agreement to settle, with any of the following contents: a) rectifying material errors.

b) ordering complete record by performing actions that apply.

c) confirming the settlement proposed in the Act.

(d) estimating that the liquidation proposal has been error in the appreciation of the facts or improper application of the legal rules and giving the interested audience time prior to the settlement that is practiced.

4. for the imposition of sanctions that may come as a result of these settlements shall apply the reduction provided for in paragraph 1 of article 188 of this Act.

5 the facts and determining elements of the tax debt respect of which the taxpayer or his representative lent their conformity will be les application the provisions of paragraph 2 of article 144 of this law.

Article 157. Acts of dissent.

1. with prior to the signing of the Act of dissent shall be granted hearing process to the interested party so he asserted what suits their right.

2. when the taxpayer or his representative does not undersign the Act or manifest their disagreement with the proposal of adjustment making the inspection of taxes, will be expressly stated this fact in the minutes, which accompany a report of the clerk which sets out principles of law on which is based the proposal for regularization.

3. in the period of 15 days from the date in which the Act is issued or the notice of, the taxpayer may make allegations before the competent authority to settle.

4 before issuing the Act of settlement, the competent authority may agree to practice complementary actions in the terms established by law.

5 received the allegations, the competent body will dictate the winding proceed, which shall be notified to the person concerned.

Subsection 4th Special provisions article 158. Application of the method of indirect estimation.

1 when applicable indirect estimation method, the inspection of taxes will accompany brought proceedings to regularize a report reasoned about the tax status of the required tax: to) the determining causes of the application of the method of indirect estimation.

(b) the situation of the accounting and required records of the taxpayer.

(c) the justification of the means chosen for the determination of the bases, yields or quotas.

(d) calculations and estimates carried out pursuant to the means chosen.

2. the application of the method of indirect estimation shall not require prior administrative act declaring it, but resources and claims that arose against the acts and resulting settlements may consider the appropriateness of the application of this method.

3 the data, documents or evidence relating to the circumstances that gave rise to the application of the method of indirect estimation only may be taken into account in regularization or resolution of resources or claims that should stand against it in the following cases: to) when it is brought before the proposal for regularization. In this case, the period since the appreciation of those circumstances to the contribution of the data, documents or evidence not included in the computation of the time limit referred to in article 150 of this Act.

(b) when the taxpayer demonstrates that the data, documents or evidence presented after the proposal for regularization were impossible to solder in the procedure. In this case, the feedback of the performances will be ordered at the time that the mentioned circumstances is appreciated.

Article 159. Mandatory report to the statement of the dispute in the application of the tax rule.

1. in accordance with the provisions of article 15 of this law, so that the inspection of taxes can declare the conflict in the application of the tax rule shall issue was previously a favorable report of the Advisory Committee that it constitutes, in the terms established by law, by two representatives of the competent organ to answer tax queries written acting one of them as President, and two representatives of the corresponding tax administration.

2. when the acting body deems that they can attend the circumstances provided for in paragraph 1 of article 15 of this law it shall inform the person concerned, and may be granted a period of 15 days to submit allegations and provide or propose the tests deemed from.

Received allegations and practiced, where evidence from, acting organ shall send the complete dossier to the Advisory Committee.

3. the elapsed time since the origin of request report pre ceptivo until the receipt of the report by the inspection body shall be communicated to the person concerned will be considered as justified outage of the computation of the period of review proceedings referred to in article 150 of this Act.

4. the deadline for issuing the report shall be three months from the referral of the dossier to the Advisory Committee. This period may be extended by means of reasoned agreement from the Advisory Committee, unless this enlargement does not exceed one month.

5. elapsed period he referred to paragraph unless the Advisory Committee issued the report, will resume the computation of the term of the tax proceedings, maintaining the obligation to issue the report, although you can continue the proceedings and, where appropriate, enact provisional liquidation with respect to the other elements of the tax obligation not related to operations by the Advisory Committee.

6. the report of the Advisory Committee linked to the authority of inspection about the statement of the dispute in the application of the standard.

7. the report and the other acts in implementation of the provisions of this article shall not be subject to appeal or claim, but that should stand against acts and resulting physical liquidations may raise the origin of the statement of the dispute in the application of the tax rule.

Chapter V action and procedure section 1 General provisions article 160 fundraising. Tax collection.

1. the tax revenue consists of the exercise of administrative functions leading to the recovery of tax debts.

2 the collection of tax debts may be carried out: to) volunteer period, through the payment or performance of the taxpayer within the period provided for in article 62 of this law.

(b) in period, by means of the payment or of the taxpayer compliance or, failing that, through the administrative enforcement proceedings.

Article 161. Revenue in the period.

1 the Executive period begins: a) in the case of debt settled by the tax administration, the day following the expiration of the time limit set for its entry in article 62 of this law.

(b) in the case of debts to enter through autoliquidación presented without any income, the next day of the expiry of the deadline established with the rules of each tax for such income or, if it already entered, the day following the presentation of the autoliquidación.

2. the submission of a request for postponement, fractionation, or compensation in voluntary period will prevent the start of the period during the processing of these records.

The filing of an appeal or claim on time against a sanction will prevent the beginning of the period until the sanction is strong administrative and finished the deadline for the voluntary entry of payment.

3 started the period, the tax administration shall be the collection of the debt settled or autoliquidadas those referred to in paragraph 1 of this article by the enforcement proceedings on the assets of the obligor to pay.

4. the beginning of the Executive term will determine the demand for the interests on arrears and surcharges of the period in terms of articles 26 and 28 of this law and, where appropriate, of the coasts of the enforcement procedure.

Article 162. Powers of tax collection.

1. to make or carry out the collection of the tax debt, officials who develop fundraising functions can check and investigate the existence and location of the assets or rights of the required tax, have the powers accorded to the tax administration in article 142 of this law, with the established requirements, and may adopt precautionary measures in the terms provided for in article 146 of this law.

All required tax shall bring to the knowledge of the Administration, when it so requires, a relationship of property and rights part of their heritage in sufficient amount to cover the amount of the tax debt in accordance with the provisions of paragraph 2 of article 169 of this Act.


2. officials who perform functions of fundraising will develop the material actions which are necessary in the course of the enforcement procedure. The required tax shall assist in its actions and shall render them proper collaboration in the development of their functions.

If the taxpayer failed to comply resolutions or requirements that the effect had been issued, you may agree, prior warning, the subsidiary execution of these decisions or requirements, by agreement of the competent authority.

SECTION 2 enforcement procedure subsection 1 General rules article 163. Character of the enforcement procedure.

1. the enforcement procedure is exclusively administrative. Competition to understand it and solve all their incidents corresponds only to the tax administration.

2. the administrative enforcement proceedings shall not be cumulative to the judicial or other procedures for execution. Their initiation or processing will not be suspended by the initiation of those, except when appropriate in accordance with provisions of the organic law 2/1987, of 18 may, jurisdictional conflicts, or with the rules of the following article.

The tax administration will ensure that the scope of powers which in this regard attributed the law in accordance with the provisions of the legislation of jurisdictional conflicts.

3. the enforcement procedure will start and will boost ex officio in all its procedures and, once started, will be suspended only in the cases and in the manner provided in the tax legislation.

Article 164. Concurrence of procedures.

1. without prejudice to respect for the order of priority that is established by law in view of its nature, in case of concurrence of the enforcement procedure for the collection of taxes with other execution proceedings, for the recovery of claims either singular or universals, judicial or non-judicial, preference for the execution of the goods locked in the procedure shall be determined in accordance with the following rules (: a) when concur with other processes or unique implementation procedures, the enforcement procedure will be preferential if the seizure made in the course of the enforcement procedure is the oldest.

For these purposes it will be the date of the seizure of the property or right diligence.

(b) when concur with other processes or bankruptcy or universal implementation procedures, the enforcement procedure is preferred for the execution of the property or rights seized therein, provided that the enforcement Providence had given prior to the date of Declaration of the contest.

2. in the event of insolvency proceedings shall apply in law 22/2003, of July 9, bankruptcy and, where appropriate, in the General budget law, unless it prevents that issued the corresponding enforcement Providence and accrued charges of the period if conditions occur for this prior to the date of Declaration of the contest.

3. the courts and tribunals are obliged to collaborate with the tax administration fundraising bodies providing data relating to bankruptcy or universal processes of implementation required for the exercise of their functions.

They will also have this duty to collaborate, with respect to its procedures, any administrative bodies with competence to deal with implementation procedures.

4. the privileged nature of the tax credit gives the Treasury the right of abstention in the bankruptcy proceedings. However, the Treasury may subscribe in the course of these processes the agreements or conventions referred to in the insolvency law, as well as agree, in accordance with the debtor and with the guarantees that may be appropriate, unique conditions of payment, which can not be more favorable to the debtor that pick-ups in the Convention or agreement which put an end to the judicial process. This privilege may be exercised in the terms provided for in the bankruptcy law. You can also remember the compensation these loans under the terms provided in the tax legislation.

For subscription and celebration of the agreements and conventions referred to in the preceding paragraph only require the authorization of the competent organ of the tax administration.

Article 165. Suspension of the enforcement procedure.

1. the enforcement procedure shall be suspended in the form and with the requirements laid down in the provisions governing resources and economic-administrative claims, and in the other cases provided for in the tax legislation.

2. the enforcement procedure shall be suspended automatically by the organs of fundraising, no need to pay warranty, when the interested party demonstrates that it has been in its prejudice material, arithmetic or error in fact in the determination of debt, which it has been entered, condoned, compensated, postponed or suspended or who has prescribed the right to demand payment.

3. when a third party intends to lift the embargo by suggesting that belongs the domain or ownership of the property or embargoed rights or whenever it considers that he is entitled to be reinstated his credit with preference to the Treasury, will make claim of third party proceedings before the competent administrative authority.

4. If stands third-party domain suspend the enforcement procedure in regards to goods and controversial rights, once assurance measures which have been adopted.

5. If the third-party outside right will continue the procedure until the realization of assets and the obtained product is recorded on deposit as a result of the resolution of the Arbitration Court.

Article 166. Conservation actions.

1. when declaring the nullity of certain actions of the enforcement procedure will dispose of the conservation of those not affected by the cause of nullity.

2. the cancellation of surcharges or other components of the tax debt other than fees or penalties will not affect the validity of the actions carried out in the course of the enforcement procedure with respect to the components of the tax debt or sanctions not cancelled.

Subsection 2nd initiation and development of the article 167 enforcement procedure. Initiation of the enforcement procedure.

1. the enforcement procedure will start by order notified to the taxpayer in which the outstanding debt will be identified, cleared the surcharges that referred to in article 28 of this law and will be required to make the payment it made.

2. the enforcement Providence will be sufficient title to start enforcement proceedings and will have the same executive force that judicial ruling to proceed against the property and rights of the required tax.

3 against the Providence of constraint only the following grounds for opposition be offset: to) mass extinction of debt or prescription of the right to demand payment.

(b) request for postponement, fractionation or compensation during voluntary and other causes of suspension of the collection procedure.

(c) lack of notice of the liquidation.

(d) cancellation of the liquidation.

(e) errors or omissions in the content of the Providence of constraint that prevents the identification of the debtor or the debt constrained.

4. If the taxpayer will not pay within the time limit referred to in paragraph 5 of article 62 of this law, will proceed to the seizure of assets, warning as well in the Providence of urgency.

Article 168. Enforcement of security.

If the tax debt is guaranteed will be first run warranty through the administrative enforcement proceedings.

However, the tax administration may opt for the embargo and the disposal of other assets or rights prior to the execution of the guarantee when this is not proportionate to the guaranteed debt or the obligor requests it, pointing to assets sufficient for the purpose. In these cases, the provided warranty void partly secured by embargoes.

Article 169. Practice of the embargo of goods and rights.

1 with respect to the principle of proportionality will proceed to the embargo of the assets and rights of the taxpayer sufficient to cover: to) the amount of the debt not uploaded.

(b) the interests that have earned or accrued up to the date of admission to the treasure.

(c) charges for the period.

(d) the coasts of the enforcement procedure.

2. If administration and the taxpayer had not agreed another different order by virtue of the provisions of paragraph 4 of this article, the assets of the obligor is embargarán taking into account the greater ease of disposal and this less onerous for the obligor.

If the criteria set out in the previous paragraph were impossible or very difficult to apply, the property embargarán in the following order: to) cash or money in accounts opened in credit institutions.

(b) credits, effects, values and rights workable in the Act or in the short term.

(c) salaries, wages and pensions.

(d) real estate.

(e) interest, rents and fruits of every kind.

(f) commercial or industrial establishments.

(g) precious metals, fine stones, jewelry, jewelry and antiques.

(h) goods and livestock.

(i) credits, effects, values and workable long-term rights.


3. for the purposes of the embargo means a credit, effect, value or right realizable short term when, in normal circumstances and according to the collecting body, can be performed in a period not exceeding six months. Others are understood achievable in the long term.

4 following the order established the criteria of paragraph 2 of this article, is embargarán on the goods or rights known at that time by the tax administration until the debt be presumed to be covered. In any case, is embargarán finally those for whose lock is needed the entry in the domicile of the taxpayer.

At the request of the taxpayer is may alter the order to seize assets that guarantee the payment of the debt with the same efficiency and quickly you which should preferably be locked and does not cause this prejudice to third parties.

5. not be embargarán goods or declared indefeasible rights by laws or those of others to be presumed that the cost of its realization could exceed the amount that could normally be obtained at its disposal.

Article 170. Diligence of embargo and preventive annotation.

1. each action of embargo is documented in diligence, which shall be notified to the person that such action be understood.

Carried out the seizure of goods or rights, diligence shall be notified to the taxpayer and, where appropriate, to the third owner, holder or custodian of the goods if the proceedings, had not been conducted with them as well as the spouse of the taxpayer when distressed assets are marital property and the co-owners or joint proprietors thereof.

2 If the seized goods were registered in a public register, the tax administration shall be entitled to be practice preventive annotation of embargo in the corresponding registry. For this purpose, the competent body shall issue commandment, with the same value if it were judicial writ of attachment, requesting, also issued certification of charges that in the registration. The Registrar shall keep note aside from the annotation of embargo by this certification issue, expressing the date and procedure to which it relates.

In that case, the embargo will be notified to holders of charges prior to the marginal note of issue of certification and subsequent to the annotation of embargo.

The preventive annotation as well practiced will not alter the priority laying down for the recovery of tax claims article 77 of this Act, provided that will exercise the right third-party. Otherwise, will govern the registration order of annotations of embargo.

3 against the diligence of however only the following grounds for opposition be offset: to) extinction of the debt or prescription of the right to demand payment.

(b) lack of notification of the enforcement Providence.

(c) failure to comply with the regulations of the embargo contained in this law.

(d) suspension of the collection procedure.

4. when property is seized, tax administration may order your deposit in the form determined by law.

5. when ordered the embargo of industrial or commercial establishment or, in general, of the property and rights of members of a company, if you can see that continuity of persons who exercise the direction of activity would impair the solvency of the taxpayer, the competent authority, after hearing the holder of the business or administration of the entity body You can agree on the appointment of an official who performs administrator or to intervene in the management of the business in the way that regulations be established, previously overseeing its implementation acts that materialize in the administrative agreement.

Article 171. Seizure of goods or rights in institutions of credit or deposit.

1. when the tax administration is aware of the existence of funds, securities, titles or other goods delivered or committed to a particular office of a credit institution or other person or depositary entity, have its embargo on the amount that proceed. In the diligence of however you must identify the property or right known to the corresponding administration, but the ban may be extended, without prior identification, to the rest of the property or rights existing in that office.

If the information provided by the person or depositary entity at the time of the ban follows the funds, securities, titles or other existing goods are not homogeneous or that its value exceeds the amount referred to in paragraph 1 of article 169, they will be realized by a competent authority which shall be locked.

2. when the funds or securities are deposited in accounts in the name of several holders only is embargará the part corresponding to the taxpayer. For this purpose, accounts of indistinct ownership with active front of the depositary solidarity or joint-ownership joint, the balance shall be presumed divided in equal parts, unless a different material ownership test.

3. when the account affected by the embargo is usually made the payment of salaries, wages or pensions, limitations established by law 1/2000, of 7 January, Civil procedure, must be respected through its application on the amount that should be considered salary, salary or pension of the debtor. These effects shall be considered salary, wage or pension the amount entered in that account by that concept in the month in which the embargo is practiced or, failing that, in the previous month.

Article 172. Disposal of seized property.

1. the disposal of seized property will be made by auction, contest or direct award, in the cases and conditions established by law.

The agreement of alienation can challenge only if proceedings of embargo have had by notified in accordance with paragraph 3 of article 112 of this Act. In that case, against alienation agreement only be admissible grounds for challenge against the proceedings of embargo referred to in paragraph 3 of article 170 of this law.

2. the enforcement procedure will conclude with the allocation of assets to the Treasury in the case of immovable or movable property whose adjudication may concern to public finances and not have awarded in the disposal procedure.

Award shall be given for the amount pursued debit, unless, in any case, you can exceed 75 per cent of the initial rate set in the disposal procedure.

3. the tax administration may not proceed to the disposal of the assets and rights which are seized in the course of the enforcement procedure until the Act of the executed tax debt settlement firm, except in cases of force majeure, perishable goods, goods where there is a risk of imminent loss of value or when the taxpayer request expressly its disposal.

4. at any time prior to the awarding of goods, tax administration will release the seized goods if the obligor extinguished the tax debt and the shores of the enforcement procedure.

Subsection 3 termination of the procedure of urgency article 173. Termination of the enforcement procedure.

1 the enforcement procedure ends: to) with the payment of the amount due referred to in paragraph 1 of article 169 of this Act.

(b) with the agreement stating the credit fully or partially bad, once declared all the obligors to pay failed.

(c) with the agreement having been extinguished the debt by any other cause.

2. in cases in which they have declared the bad credit, the enforcement procedure will resume, within the limitation period, when knowledge of the solvency of any obligation to pay.

SECTION 3 procedure front to responsible and successors subsection 1st procedure against those responsible for article 174. Declaration of responsibility.

1. the liability may be declared at any time subsequent to the practice of the liquidation or the presentation of the autoliquidación, unless the law otherwise.

2. in the course of administrative liquidation, if the Declaration of responsibility is carried out prior to the expiry of the voluntary payment period, the competence to issue the administrative act of Declaration of responsibility corresponds to the competent body to enact the settlement. In other cases, this competition will correspond to the fundraising body.

3. the procedure for hearing prior to those responsible will not exclude law that also assists them to develop prior to the pending allegations that they deem relevant and providing the documents deemed necessary.

4. the Act of Declaration of responsibility will be notified to those responsible. The Act of notification will have the following content: to) full text of the statement of responsibility agreement, with indication of the budget in fact enabling and liquidations that reaches to that budget.

(b) means of challenge that can be exercised against such an Act, organ that would arise and term for such remedies.

(c) place, term and form that must be satisfied the demanded amount to the person in charge.


5. in the appeal or claim against the Declaration of liability agreement budget contest is in fact enabling and liquidations that reaches the budget, unless as a result of the resolution of these resources or claims can be reviewed liquidations which had acquired firmness but only the amount of the obligation of the responsible party.

6. the term granted to the responsible for payment in voluntary period will be provided for in paragraph 2 of article 62 of this law.

If the head does not make payment within that period, the debt will be required by way of enforcement, extending the surcharge of the Executive which proceed according to article 28 of this law.

Article 175. Procedure to require joint and several liability.

1 the procedure for joint and several liability, as the case may be, shall be as follows: to) when responsibility has been declared and notified to the person in charge at any time before the expiration of the voluntary payment period of debt arising, just require payment once this period has elapsed.

(b) in all other cases, after the voluntary period of payment of the debt which is derived, the competent body will dictate Act of Declaration of responsibility which will be notified to the person in charge.

2 it intended to acquire the ownership of farms and economic activities in order to limit the joint and several liability referred to in the fo c parra) of paragraph 1 of article 42 of this law, shall be entitled, prior compliance of the current owner, to seek the management detailed certification of debt, penalties and tax liabilities arising from the exercise. The tax administration should issue such certification within the period of three months from the request. In such a case will be the responsibility of the purchaser limited to debts, sanctions and responsibilities contained in the same. If certification is issued without mentioning debt, penalties, or liabilities or be not provided in due time, the applicant may not be the liability referred to in that article.

Article 176. Procedure to require the subsidiary responsibility.

Once declared failed the debtor of principal and, where appropriate, supportive managers, tax administration shall issue Act of Declaration of liability, which shall be notified to the responsible subsidiary.

Subsection 2nd procedure against the successors of article 177. Procedure of collection against the successors.

1 deceased any liable to the payment of the tax debt, the collection procedure will continue with his heirs and, where appropriate, legatees, no more requirements than the constancy of the death of one and the reporting to successors, with the payment of the tax debt and pending of the deceased coasts.

When the Crown alleges have made use of the right to deliberate, the collection procedure shall be suspended until the period granted for this purpose, during which may request tax administration the relationship of the tax debts of the deceased, with effects merely informative.

While the inheritance is found reclining, the procedure of collection of outstanding tax debts can continue going against their property and rights, for which purpose actions must understand with who holds his administration or representation.

2 dissolved and liquidated a corporation or other entity, revenue procedure will continue with its partners, venturers or co-owners, noted after the extinction of the legal personality.

Dissolved and liquidated a Foundation, the collection procedure will continue with the recipients of their property and rights.

The tax administration may contact against any of the partners, venturers, co-owners or recipients, or all of them simultaneously or in succession, to require the payment of the tax debt and pending costs to them.

Title IV the sanctioning powers to impose penalties on tax matters article 178 chapter I principles. Principles of the sanctioning.

Powers to impose penalties on tax matters shall be exercised in accordance with the regulatory principles of the same in administrative matters with the specifications laid down in this law.

In particular it shall apply the principles of legality, typicity, accountability, proportionality and non-attendance. The principle of non-retroactivity applies as a general rule, taking into account the provisions of paragraph 2 of article 10 of this law.

Article 179. Principle of responsibility for tax offences.

1. natural or legal persons and the entities referred to in paragraph 4 of article 35 of this law may be sanctioned by acts constituting tax violation when they are responsible for them.

2 actions or omissions typified in the laws not will result in liability for tax offence in the following cases: to) when they are made by people who lack capacity to act on the tax agenda.

(b) If force majeure.

c) when caused by a collective decision, for those who have saved their vote or had not attended the meeting which adopted the same.

(d) when has become the necessary diligence in compliance with tax obligations. Among other cases, means that he has put the necessary diligence when the obligor has acted under a reasonable interpretation of the standard or when the taxpayer has adjusted his performance to the criteria expressed by the competent tax administration in the publications and written communications referred to in articles 86 and 87 of this law. This responsibility is not required if the taxpayer set her performance to the criteria expressed by the Administration in response to a query formulated by other obliged, whenever their circumstances and those mentioned in the answer to the query have a substantial equality enabling to understand applicable criteria and have not been modified.

(e) when attributable to a technical deficiency of computer assistance programs provided by the tax authorities for the fulfilment of tax obligations.

3. the tax forced that voluntarily regularise their tax situation or corrected statements, self-assessments, communications data or applications filed previously incorrectly not shall incur liability for tax offences committed on the occasion of the presentation of those.

As provided in the preceding paragraph shall be without prejudice in article 27 of this Act and of any infringements that may be committed as a result of late or incorrect submission of new statements, self-assessments, communications data or applications.

Article 180. Principle of non-attendance of tax sanctions.

1 if the tax administration considers that the infringement might be constitutive of crime against the public Treasury, you will blame both to the competent jurisdiction or sent the record to the public prosecutor, after hearing the person concerned, and will refrain from the administrative procedure that shall be suspended while final judgment is not made by the judicial authority, takes place the dismissal or the file of the proceedings, or there is the return of the file by the public prosecutor.

The conviction of the judicial authority will prevent the imposition of administrative penalty.

You have not appreciated the existence of crime, the tax administration will begin or continue their performances according to the facts that the courts had considered proven, and will resume the computation of the Statute of limitations at the point it was when it was suspended. The administrative actions carried out during the period of suspension shall be taken by non-existent.

2. the same action or omission to be applied as a criterion for graduation with an offence or as circumstances that determine the qualification of a how serious or very serious violation may not be punished as independent offences.

3. the realization of various acts or omissions constituent of several violations will allow the imposition of penalties that apply for all of them.

Among other cases, the penalty for the Commission of the offence referred to in section 191 of this Act will be compatible with which appropriate, where appropriate, by the application of articles 194 and 195 of this law.

In addition, the penalty for the Commission of the offence provided for in article 198 of this law shall be compatible with that coming, where appropriate, by the application of articles 199 and 203 of this Act.

4. the sanctions arising from the Commission of tax violations are compatible with the requirement of the interest on arrears and surcharges of the period.

Chapter II general provisions on offences and penalties tax section 1 subjects responsible of the offences and penalties tax article 181. Offenders subjects.

1 will be infringing subjects natural or legal persons and the entities mentioned in paragraph 4 of article 35 of this law, performing actions or omissions classified as offences in the laws.

Among others, will be infringing the following subjects: to) taxpayers and taxpayers substitutes.

(b) the retainers and the forced practicing payments on account.


(c) required the fulfilment of formal tax obligations.

(d) the dominant company in the tax consolidation system.

(e) institutions which are obliged to impute or attribute revenue to its partners or members.

(f) the legal representative of the obliged subjects lacking capacity to act on the tax agenda.

2. the offending subject will be considered main debtor for the purposes of paragraph 1 of article 41 of this law in relation to the statement of responsibility.

3. the concurrence of several offenders subjects in the realization of a tax violation shall be determined that they are jointly and severally bound against the Administration to pay the penalty.

Article 182. Responsible and successors of tax sanctions.

1 will respond jointly and severally liable for payment of the tax, resulting sanctions or not of a tax debt, persons or entities that are in the cases of paragraphs to)) and (c) of paragraph 1 of article 42 of this law, in the terms laid down in that article.

The procedure for declaring and require joint and several liability shall be that laid down in article 175 of this law.

2 answer secondarily for the payment of tax sanctions persons or entities that are in the case of paragraph a) of paragraph 1 of article 43 of this law, in the terms laid down in that article.

The procedure for declaring and require the subsidiary responsibility is provided for in article 176 of this Act.

3. the tax penalties will not be disclosed to the heirs and legatees of offending individuals.

Tax penalties for offences committed by societies and dissolved entities shall be transmitted to the successors of the same in the terms provided for in article 40 of this law.

2: concept and kinds of infringements and penalties tax article 183. Concept and kinds of tax offences.

1 are tax infringement actions or omissions intentional or negligent with any degree of negligence that are classified and punished as such in this or any other Act.

2. tax violations are classified as minor, serious and very serious.

3 offences and sanctions in the area of smuggling will be governed by its specific regulations.

Article 184. Rating for tax offences.

1. tax violations will qualify as mild, serious or very serious in accordance with each case in articles 191 to 206 of this law.

Each tax violation will be graded in a unitary way as mild, severe or very severe and, in the case of proportional fines, punishment that applies over the whole of the base of the sanction that corresponds, in each case except in the case of paragraph 6 of section 191 of this Act.

2. for the purposes of the provisions of this title, means that there is a concealment of data to the tax administration when statements are not presented or submitted them to include acts or operations non-existent or false amounts, or statements that omit totally or partially operations, revenue, revenue, products, goods or any other data that affects the determination of the tax debt Since the incidence of debt for hiding on the basis of the penalty is greater than 10 percent.

3 a. effects of the provisions of this title, are considered to be fraudulent means: to) the substantial anomalies in accounting and in the books or records established by tax legislation.

Substantial anomalies are considered: 1 absolute breach of the obligation of keeping the accounting or the books or records established by tax legislation.

2nd the keeping of different accounts, concerning the same activity and economic exercise, do not allow to know the true situation of the company.

3rd the improper keeping of books of accounts or books or records established by tax legislation, by the falsehood of seats, records, or amounts, the omission of operations or posting incorrect accounts in a way that will alter their tax treatment. The appreciation of this circumstance will require that the incidence of incorrect books or records keeping represents a higher percentage to 50 percent of the amount of the base of the sanction.

(b) the use of invoices, receipts or other documents false or spoofed, provided that the incidence of documents or false or spoofed brackets represent a percentage superior to 10 per cent of the basis of the sanction.

(c) the use of persons or entities filed when the offending subject, in order to conceal his identity, made to appear on behalf of a third party, with or without their consent, ownership of property or rights, obtaining income or capital gains or the realization of operations with tax transcendence which is derived from the tax obligation whose breach constitutes the infringement which is punishable.

Article 185. Kinds of tax sanctions.

1. tax violations will be sanctioned by the imposition of pecuniary penalties and, where appropriate, of accessory non-pecuniary penalties.

2. the pecuniary sanctions may consist of fine fixed or proportional.

Article 186. Non-pecuniary sanctions for serious or very serious infringements.

1 when the monetary fine imposed for serious or very serious violation is amount equal to or greater than 30,000 euros and the criterion of graduation of repeated Commission of tax offences, had been used it may impose, in addition, the following accessory sanctions: to) loss of the possibility of obtaining subsidies or State aid and the right to apply for benefits and tax incentives of character begged for a period of one year if the infringement would have been serious or two years if it would have been very serious.

(b) prohibition to contract with public administration that had imposed the penalty for a period of one year if the infringement would have been serious or two years if it would have been very serious.

2 when the monetary fine imposed for very serious infringement is amount equal to or exceeding 60,000 euros and used the criterion of graduation of repeated Commission of tax offences, may impose, in addition, the following ancillary penalties: to) loss of the possibility of obtaining subsidies or State aid and the right to apply for benefits and tax incentives for character begged for a period of three four or five years, when the amount of the penalty imposed would have been equal to or greater than 60,000, 150,000 or 300,000 euros, respectively.

(b) prohibition to contract with the Government that had imposed the penalty for a period of three, four or five years, when the amount of the penalty imposed would have been equal to or greater than 60,000, 150,000 or 300,000 euros, respectively.

3. when the authorities or persons exercising professions official commit infractions resulting from the violation of the duties of collaboration of articles 93 and 94 of this law and provided that, in relation to such duty, they have neglected three requirements as provided for in article 203 of this Act, in addition to the pecuniary fine that appropriate, may impose as accessory sanction suspension of official professions employment or public office for a period of three months.

The suspension will be for a period of twelve months if it had sanctioned the offending subject with the accessory penalties referred to in the preceding paragraph pursuant to resolution firm in administrative proceedings within the four years prior to the Commission of the offence.

For purposes of this paragraph, shall be deemed performed the official professions by registrars of property and commercial, notaries and all those who, in exercising public functions, do not directly receive assets of the State, autonomous communities, local authorities or other entities of public law.

SECTION 3 quantification of the tax fines article 187. Criteria of graduation of tax sanctions.

1 tax sanctions will only graduate in accordance with the following criteria, in so far as they are applicable: to) repeated Commission of tax offences.

Is ntendera produced this circumstance when the offending subject had been sanctioned for offences of the same nature, whether it is mild, severe or very severe, pursuant to resolution firm in administrative proceedings within the four years prior to the Commission of the offence.

These effects will be considered the same kind of breaches referred to in the same article of chapter III of this title. However, the offences provided for in the articles 191, 192 and 193 of this Act will be considered all of them of the same nature.

When if this circumstance, the minimum penalty will be increased in the following percentages, unless expressly provided otherwise: when the offending subject had been sanctioned for a minor infraction, the increase will be of five percentage points.

When the offending subject had been sanctioned by a serious breach, the increase will be of 15 percentage points.

When the offending subject had been sanctioned by a very serious infringement, the increase shall be 25 percentage points.

(b) economic damage to public finances.

The economic damage will be determined by the percentage resulting from the relationship between:


1 the basis of the sanction; and 2 the total amount that had been due entered in the autoliquidación or by the proper Declaration of tribute or the amount of the return initially obtained.

When if this circumstance, the minimum penalty will be increased in the following percentages: when the economic damage is higher than 10 percent and less than or equal to 25 per cent, the increase shall be 10 percentage points.

When the economic damage is greater than 25 per cent and less than or equal to 50 per cent, the increase will be of 15 percentage points.

When the economic damage is greater than 50 percent and less than or equal to 75 per cent, the increase will be 20 percentage points.

When the economic damage is greater than 75 percent, the increase shall be 25 percentage points.

(c) substantial failure of invoicing and documentation.

This circumstance shall be produced when such failure affect more than 20 per cent of the amount of the transactions that are subject to the duty of turnover in relation to the tribute or tax liability and period subject to verification or investigation, or when, as a result of such breach, the tax administration can not meet the amount subject to the duty of billing operations.

In the case provided for in paragraph 4 of article 201 of this Act, this circumstance means produced where the breach affects more than 20 per cent of circulation documents issued or used in the period of verification or investigation.

(d) agreement or conformity of the person concerned.

In the procedures for verifying data and limited testing, unless required express conformity, conformity means produced provided that the resulting settlement is not subject to appeal or administrative claim.

The inspection procedure will apply this criterion of graduation when the taxpayer signed an agreement Act or a certificate of conformity.

Where if this circumstance, the sanctions resulting from the application of the criteria laid down in the preceding paragraphs of this section shall be reduced in accordance with the provisions of the following article.

2. the graduation criteria apply simultaneously.

Article 188. Reduction of sanctions.

1 the amount of the pecuniary sanctions imposed according to articles 191 to 197 of this Act shall be reduced by the following percentages: to) a 50 per cent in cases of proceedings with agreement provided for in article 155 of this Act.

b) a 30 per cent in the case of conformity.

2 the amount of the reduction that is practised in accordance with the provisions of the preceding paragraph shall be required without further requirement that the notification to the person concerned, when any of the following circumstances: a) in the cases referred to in paragraph a) of the preceding paragraph, when it has lodged against the regularization or sanction the corresponding contentious-administrative appeal or, in the case of submitting collateral or surety in lieu of deposit insurance certificate When voluntary period is not enter quantities derived from the acta agreement, unless such payment cannot be delayed or split.

(b) in the case of conformity, when it has filed claims against the regularization or resource.

3 the amount of the penalty that should be entered by the Commission of any offence, once applied, where appropriate, reduction by conformity to which paragraph b) of paragraph 1 of this article, be reduced by 25 per cent if the following circumstances concur: to) that perform the total income of the remaining amount of the sanction on voluntary period without having submitted request for postponement or fractionation of payment.

(b) not placing appeal or claim against the liquidation or sanction.

The amount of the reduction that is practised in accordance with the provisions of this section shall apply without further requirement that the notification to the person concerned, when it has filed appeal or claim in time against the liquidation or sanction.

The reduction provided for in this section shall not apply to the penalties which may be applicable in cases of proceedings with agreement.

4. when according to the provisions of paragraphs 2 and 3 of this article the amount of practiced reducing is required, it is not necessary to appeal independent against such an act if previously had filed appeal or claim against the reduced penalty.

If it had appeal lodged against the reduced sanction means that the amount referred to in that resource will be the total amount of the penalty, and will extend the suspensive effects resource practiced reduction that is required.

SECTION 4 EXTINGUISHMENT of the liability for infringements and penalties tax article 189. Extinguishment of the liability for tax offences.

1. the liability for tax violations shall terminate upon the death of the offending subject and by the course of the period of limitation to impose the appropriate sanctions.

2. the period of limitation for tax sanctions shall be four years and will start counting from the time that the corresponding offences were committed.

3 the period of limitation for tax sanctions shall be interrupted: to) by any action of the tax administration, with knowledge formal of the interested party, leading to the imposition of the tax penalty.

Administrative actions leading to the legalization of the tax situation of the obligor shall interrupt the limitation period for imposing tax sanctions that may arise from such regularization.

(b) for the filing of claims or resources of any kind, by remission of the both of guilt to criminal jurisdiction, as well as by the actions carried out with formal knowledge of the obligor in the course of such procedures.

4. the prescription shall apply ex officio by the tax administration, without that relied upon it by the person concerned.

Article 190. Termination of tax sanctions.

1. the tax penalties are extinguished by payment or compliance, prescription of the right to demand payment, compensation, cancellation and upon the death of all the required to satisfy them.

2 will apply tax sanctions provisions of chapter IV of title II of this law.

In particular, the prescription of the right to demand the payment of tax sanctions shall be governed by the rules laid down in the third chapter and section title mentioned relating to the prescription of the right of the Administration to demand the payment of tax debts liquidated and autoliquidadas.

3. the levying of penalties shall be governed by the rules contained in chapter V of title III of this law.

4. the tax penalties paid unduly shall be regarded as improper income for the purposes of this Act.

Chapter III classification of infringements and penalties tax article 191. Violation of tax for failure to enter the tax debt that should result from an autoliquidación.

(1 is tax offence fail to enter all or part of the tax debt that should result from the correct autoliquidación of the tribute, unless is regularized pursuant to article 27, or appropriate application of paragraph b) of paragraph 1 of article 161, both of this Act within the period specified in the regulations of each tax.

The lack of full or partial income from the tax debt of the partners, heirs, community members or participants derived from the quantities not allocated or incorrectly attributed by the entities with income allocation is also tax violation.

The tax offence provided for in this article will be mild, serious or very serious in accordance with the following paragraphs.

The base of the sanction will be the amount not entered in the autoliquidación as a result of the Commission of the offence.

2. the tax violation shall be mild when the base of the sanction is less than or equal to 3,000 euros, or being superior, there is no hiding.

The offence will not be mild, anyone who is the amount of the base of the sanction, in the following cases: to) when invoices, supporting documents or documents false or spoofed, although this is not constitutive of fraudulent means have been used.

(b) where the incidence of incorrect keeping books or records represent a percentage superior to 10 per cent of the basis of the sanction.

c) when they are no longer enter retained amounts or be had because of withheld or payments on account.

The penalty for minor offence consist of proportional pecuniary fine of 50 per cent.

3. the infringement is serious when the basis of punishment exceeds € 3,000 and there is concealment.

The violation will also be serious, anyone who is the amount of the base of the sanction, in the following cases: to) when invoices, supporting documents or false or spoofed, documents it is constitutive of the fraudulent means have been used.

(b) where the incidence of incorrect keeping books or records represent a percentage above 10 percent and less than or equal to 50 per cent of the basis of the sanction.


(c) when no longer will enter retained amounts or that be had because of withheld or payments on account, whenever withholdings practiced and not entered, and passed on and not admitted, to account revenues represent a percentage less than or equal to 50 percent of the amount of the base of the sanction.

The use of fraudulent means will determine that the breach be qualified in any case as very serious.

The penalty for serious infringement consist of proportional pecuniary fine of 50 to 100 percent and will graduate by increasing the minimum percentage according to the criteria of repeated Commission of tax infringements and economic damage to the public finances, with percentage increases provided for each case in paragraphs a) and b) of paragraph 1 of article 187 of this Act.

4. the offense will be very serious when fraudulent means have been used.

The violation will also be very serious, but had not used fraudulent means, when they had let enter retained amounts or that be had because of withheld or payments on account, always practiced and not entered withholdings and to account revenues passed and not admitted, represent a higher percentage to 50 percent of the amount of the base of the sanction.

The penalties for very serious infringement consist of proportional pecuniary fine of 100 to 150 per cent and will graduate by increasing the minimum percentage according to the criteria of repeated Commission of tax infringements and economic damage to the public finances, with percentage increases provided for each case in paragraphs a) and b) of paragraph 1 of article 187 of this Act.

5. when the taxpayer had improperly obtained a refund and as a consequence of the practiced regularization appropriate the imposition of a sanction of the regulated in this article, means that the amount not entered is the result of adding to the amount of the return improperly obtained the total amount which would have because of entering the autoliquidación and that the economic loss is 100 percent.

In these cases, shall not be punishable infringement referred to in article 193 of this Act, consisting of improperly obtaining a refund.

6. However the provisions of the preceding paragraphs, always constitute mild infraction lack of income in term of taxes or payments to accounts that had been included or regulated by tax in an autoliquidación filed later without complying with the requirements set out in paragraph 4 of article 27 of this law for the application of the surcharges by extemporaneous without prerequisite Declaration forced it.

The provisions of this paragraph shall not apply where the presented autoliquidación includes income for concepts and tax periods which had previously notified of a requirement of the tax administration.

Article 192. Violation of tax by breaching the obligation to present full and correct statements or documents required for settlements.

1 constitutes tax offence breaching the obligation to present full and correct statements or documents, including those related to customs obligations, so that the tax administration can practice the proper liquidation of those taxes that are not required by the autoliquidación procedure, except that it is regularized pursuant to article 27 of this law.

The tax offence provided for in this article will be mild, serious or very serious in accordance with the following paragraphs.

The basis of the sanction will be the amount of the settlement when no declaration had been, or the difference between the amount resulting from the proper liquidation of the tribute and which had proceeded according to the declared data.

2. the tax violation shall be mild when the base of the sanction is less than or equal to 3,000 euros, or being superior, there is no hiding.

The offence will not be mild, anyone who is the amount of the base of the sanction, in the following cases: to) when invoices, supporting documents or documents false or spoofed, although this is not constitutive of fraudulent means have been used.

(b) where the incidence of incorrect keeping books or records represent a percentage superior to 10 per cent of the basis of the sanction.

The penalty for minor offence consist of proportional pecuniary fine of 50 per cent.

3. the infringement is serious when the basis of punishment exceeds € 3,000 and there is concealment.

The violation will also be serious, anyone who is the amount of the base of the sanction, in the following cases: to) when invoices, supporting documents or false or spoofed, documents it is constitutive of the fraudulent means have been used.

(b) where the incidence of incorrect keeping books or records represent a percentage above 10 percent and less than or equal to 50 per cent of the basis of the sanction.

The use of fraudulent means will determine that the breach be qualified in any case as very serious.

The penalty for serious infringement consist of proportional pecuniary fine of 50 to 100 percent and will graduate by increasing the minimum percentage according to the criteria of repeated Commission of tax infringements and economic damage to the public finances, with percentage increases provided for each case in paragraphs a) and b) of paragraph 1 of article 187 of this Act.

4. the offense will be very serious when fraudulent means have been used.

The penalties for very serious infringement consist of proportional pecuniary fine of 100 to 150 per cent and will graduate by increasing the minimum percentage according to the criteria of repeated Commission of tax infringements and economic damage to the public finances, with percentage increases provided for each case in paragraphs a) and b) of paragraph 1 of article 187 of this Act.

Article 193. Violation of tax by improperly obtaining refunds.

1 constitutes tax infringement unduly obtain refunds arising from the legislation of each tax.

The tax offence provided for in this article will be mild, serious or very serious in accordance with the following paragraphs.

The basis of the sanction will be the amount returned improperly as a result of the Commission of the offence.

2. the tax violation shall be mild when the base of the sanction is less than or equal to 3,000 euros, or being superior, there is no hiding.

The offence will not be mild, anyone who is the amount of the base of the sanction, in the following cases: to) when invoices, supporting documents or documents false or spoofed, although this is not constitutive of fraudulent means have been used.

(b) where the incidence of incorrect keeping books or records represent a percentage superior to 10 per cent of the basis of the sanction.

The penalty for minor offence consist of proportional pecuniary fine of 50 per cent.

3. the infringement is serious when the basis of punishment exceeds € 3,000 and there is concealment.

The violation will also be serious, anyone who is the amount of the base of the sanction, in the following cases: to) when invoices, supporting documents or false or spoofed, documents it is constitutive of the fraudulent means have been used.

(b) where the incidence of incorrect keeping books or records represent a percentage above 10 percent and less than or equal to 50 per cent of the basis of the sanction.

The use of fraudulent means will determine that the breach be qualified in any case as very serious.

The penalty for serious infringement consist of proportional pecuniary fine of 50 to 100 percent and will graduate by increasing the minimum percentage according to the criteria of repeated Commission of tax infringements and economic damage to the public finances, with percentage increases provided for each case in paragraphs a) and b) of paragraph 1 of article 187 of this Act.

4. the offense will be very serious when fraudulent means have been used.

The penalties for very serious infringement consist of proportional pecuniary fine of 100 to 150 per cent and will graduate by increasing the minimum percentage according to the criteria of repeated Commission of tax infringements and economic damage to the public finances, with percentage increases provided for each case in paragraphs a) and b) of paragraph 1 of article 187 of this Act.

Article 194. Violation of tax improperly seek returns, benefits or tax incentives.

1 constitutes tax infringement unduly request returns arising from the regulations of each tribute by the omission of relevant data or the inclusion of false data in self-assessments, communications data or applications, free returns obtained.

The tax offence provided for in this section will be serious.

The base of the sanction will be improperly requested amount.

The sanctions consist of proportional pecuniary fine of 15 per cent.

2. also, is tax infringement unduly benefits or tax incentives through the inclusion of false information or omission of relevant data always request that, as result of such a con Duc TA, not appropriate to impose the same subject penalty for any of the offences provided for in the articles 191, 192 or 195 of this Act, or in the first paragraph of this article.


The tax offence provided for in this section will be serious and punishable by fixed pecuniary fine of 300 euros.

Article 195. Infringement tax determine or unfairly prove either positive or negative or apparent tax credits.

1 constitutes tax violation determine or unfairly credited either positive or negative or tax credits to offset or deducted at the base or in the quota statements future, own or third parties.

It also incurred in this offence when it is incorrectly declared net income, repercutidas fees, the amounts or fees to deduct or tax incentives of a tax period without causing it lack of income or improper obtaining rebates have been compensated in a verification procedure or research amounts outstanding compensation, deduction, or application.

The tax offence provided for in this article will be serious.

The basis of the sanction will be the amount of the sums unduly certain or accredited. In the case referred to in the second subparagraph of this paragraph, means that the amount unduly certain or accredited is increasing net income or repercutidas shares, or the impairment amounts or to deduct fees or tax incentives, of the tax period.

2. the sanction will be proportional pecuniary penalty of 15 percent if it's items to compensate or deduct tax base, or 50 per cent if it's items to deduct the fee or apparent tax credits.

3. the sanctions imposed as provided in this article will be deductible in the corresponding proportion that could proceed on offences committed subsequently by the same offender subject as a result of the offset or deduction of the mentioned concepts, while the amount to be deducted does not exceed the penalty corresponding to such violations.

Article 196. Offence by incorrectly attributed or not to impute taxable, tax income or results by entities subject to a system of revenue allocation.

1 constitutes tax infringement charged incorrectly or not to impute taxable or results to partners or members by entities subject to a system of revenue allocation. This Act or omission shall not constitute infringement by the grassroots or results that had resulted in the imposition of a sanction to the entity subject to the regime of allocation of income by the Commission of violations of articles 191, 192 or 193 of this Act.

The offence provided for in this article will be serious.

Basis of the sanction will be the amount of the sums not imputed. In the case of amounts charged incorrectly, the base of the sanction will be the amount resulting from adding the differences with positive sign, without compensation with the negative differences between the quantities that should be attributed to each partner or member and which are brought against each of them.

2. the sanction will be proportional pecuniary fine of 40 percent.

Article 197. Offence by incorrectly attributing deductions, bonuses and payments by entities subject to a system of allocation of income tax.

1 constitutes tax infringement attributed incorrectly deductions, bonuses and payments to partners or members by entities subject to the system of revenue allocation. This action shall not constitute infringement by the quantities incorrectly charged to partners or participants that had resulted in the imposition of a sanction to the entity subject to a regime of allocation of income by the Commission of violations of articles 191, 192 or 193 of this Act.

The offence provided for in this article will be serious.

The basis of the sanction will be the amount resulting from adding the differences with positive sign, without compensation with the negative differences between the quantities that should be attributed to each partner or member and which are brought against each of them.

2. the sanction consists of proportional pecuniary fine of 75 per cent.

Article 198. Violation of tax by not showing in term self-assessments and declarations without causing economic damage, for violating the obligation to communicate the fiscal domicile or for violating the conditions of certain authorizations.

1 constitute tax infringement not present in term self-assessments or statements, as well as documents related to customs obligations, always that there has been or will produce no economic damage to public finances.

The offence provided for in this section will be slight.

The sanction will consist of fixed pecuniary fine of 200 euros or, if it's census declarations or that relating to the communication of the appointment of the representative of people or entities when the regulation, of 400 euros set it.

Whether statements required generally in compliance with the obligation to supply information in articles 93 and 94 of this Act, the sanction will consist of fixed pecuniary fine of 20 euros each data or set of data related to a person or entity that had because included in the statement with a minimum of 300 euros and a maximum of € 20,000.

2. Notwithstanding the provisions of the preceding paragraph, if the self-assessments and declarations are presented outside time without prior request of the tax administration, the sanction and the minimum and maximum limits are half of those provided for in the preceding paragraph.

If had presented at term self-assessments or incomplete, inaccurate or false statements and subsequently arose after the deadline without prerequisite an autoliquidación or supplementary or substitute the previous statement, there will be infringement to article 194 or 199 of this Act in relation to the self-assessments and declarations submitted in time and shall be liable to the sanctions resulting from the application of this paragraph with respect to declared out term.

3. If requirements has been carried out, the penalty provided for in paragraph 1 of this article is compatible with the established for the resistance, obstruction, excuse or refusal to the actions of the tax administration article 203 of this Act by the neglect of the performed requirements.

4. the penalty for not present in time statements and documents relating to customs formalities, when they do not conclude the birth of a customs debt, will consist of proportional pecuniary fine of 1 per 1,000 of the value of the goods to which the declarations and documents relate, with a minimum of 100 euros and a maximum of 6,000 euros.

5. also constitutes a tax offence breaching the obligation to communicate the fiscal domicile or change thereof by natural persons not engaged in economic activities.

The offence provided for in this section will be slight.

The sanctions consist of fixed pecuniary fine of 100 euros.

6 constitutes tax infraction the breach of the conditions laid down in the authorizations to be granted a customs authority or the conditions to which are subject goods for implementation of customs legislation, when such failure does not constitute another offence provided for in this chapter.

The offence provided for in this section will be slight.

The sanctions consist of fixed pecuniary fine of 200 euros.

Article 199. Violation of tax by presenting improperly self-assessments and declarations without causing economic damage or contestations to individualized information requirements.

1 it constitutes infraction tax present form incomplete, inaccurate or false data self-assessments or statements, as well as documents related to customs obligations, always that there has been or will produce no economic damage to public finances, or responses to individualized information requirements.

The offence provided for in this article will be severe and shall be punished in accordance with the following paragraphs.

2 If self-assessments or incomplete statements are presented, inaccurate or false information, the sanction consist of fixed pecuniary fine of 150 euros.

3. if incomplete census declarations are presented, inaccurate or false information, the sanction will consist of fixed pecuniary fine of 250 euros.

4 trying to individualized requirements or declarations required in General in compliance with the obligation to supply information in articles 93 and 94 of this Act, that does not relate to data expressed in monetary quantities and have been answered or presented incompletely, inaccurate or false information, the penalty will consist of fixed pecuniary fine of 200 euros for each piece of information or referrals to one person or entity omitted data set inaccurate or false.

5 as regards individual requirements or declarations required in General in compliance with the obligation to supply information in articles 93 and 94 of this Act that relate to data expressed in monetary quantities and have been answered or presented incompletely, inaccurate or false information, the penalty will consist of proportional pecuniary fine of up to 2 percent of the amount of operations not reported or incorrectly , with a minimum of 500 euros.


If the amount of operations not reported or incorrectly represents a percentage above 10, 25, 50 or 75 percent of the amount of operations that had declared, the sanction shall be proportional pecuniary fine of 0.5, one, 1.5 or 2 percent of the amount of operations not reported or incorrectly, respectively.

Where the percentage is less than 10 percent, fixed pecuniary fine of 500 euros shall be imposed.

6. the sanction to that referred to in paragraphs 4 and 5 of this article will graduate by increasing claims the resulting in 100 per cent in the case of repeated Commission of tax offences.

7 case of statements and documents relating to customs formalities way incomplete, inaccurate or false data, when they do not conclude the incurrence of a customs debt, the sanction will consist of proportional pecuniary fine of 1 per 1,000 of the value of the goods to which the declarations and documents relate, with a minimum of 100 euros and a maximum of 6,000 euros.

Article 200. Violation of tax for violating registration and accounting obligations.

1 constitutes tax infraction the breach of obligations accounting and registration, among others: to) the inaccuracy or omission of operations in accounting or in the books and records required by the tax rules.

(b) the use of accounts with different meaning which corresponds to them, according to their nature, which makes it difficult to check the tax status of the obligor.

(c) failure to comply with the obligation to take or maintain accounting, books and records set by the tax rules, programs and computer files providing them support and coding systems used.

(d) the keeping of various accounts concerning the same activity and fiscal year that hinder the understanding of the real situation of the taxpayer.

(e) delays in more than four months in the keeping of accounting or books and records set by the tax rules.

(f) the authorization of books and records have been completed or enabled by the Administration when tax or customs legislation requires such a requirement.

2. the offence referred to in this article will be serious.

3. the sanctions consist of pecuniary penalty fixed 150 euros, unless it is implementing the provisions of the following paragraphs.

Inaccuracy or omission of operations or the use of accounts with different meaning which corresponds to them shall be punished with proportional pecuniary fine of one per cent of charges, credits or omitted, inaccurate, spoofed, or collected annotations in accounts with different meaning which corresponds to them, with a minimum of 150 and a maximum of 6,000 euros.

Not management or conservation of accounting, the books and records required by the tax rules, programs and computer files that support them and coding systems used shall be punished by a proportional pecuniary fine of one per cent of the turnover of the offending subject in the period referred to in the offence , with a minimum of 600 euros.

The keeping of various accounts concerning the same activity and fiscal year that hinder the understanding of the real situation of the taxpayer shall be punished with fixed pecuniary fine of 600 euros for each of the financial periods reach those who said keeping.

The delay in more than four months in the keeping of the accounts or books and records required by tax regulations shall be punished with fixed pecuniary fine of 300 euros.

The use of books and records without having been completed or enabled by the Administration when required by the tax and customs regulations shall be punished with fixed pecuniary fine of 300 euros.

Article 201. Violation of tax by breaching obligations of invoicing and documentation.

1 constitutes tax infraction the breach of obligations of billing, among others, the expedition, remission, rectification and preservation of invoices, supporting documents or substitute documents.

2 the offence referred to in paragraph 1 of this article will be severe in the following cases: to) when you fail to comply with the requirements of the rules governing the obligation of invoicing, except as provided in the next letter of this paragraph and in paragraph 3 of this article. Among others, shall be considered included in this letter the breaches relating to the expedition, remission, rectification and preservation of invoices or substitute documents.

The sanctions consist of proportional pecuniary fine of one percent of the amount of the set of operations that have resulted in the violation.

(b) where the breach consists in the lack of delivery or the lack of preservation of invoices, supporting documents or substitute documents.

The sanctions consist of proportional pecuniary fine of 2% of the amount of the set of operations that have resulted in the violation. When it is not possible to know the amount of operations referred to in the offence, the penalty will be 300 euros for each transaction with respect to which no has been issued or maintained the corresponding invoice or document.

3. the offence referred to in paragraph 1 of this article will be very serious when the breach consist of issuing invoices or substitute documents with false or spoofed data.

The sanctions consist of proportional pecuniary fine of 75 per cent of the amount of the set of operations that have resulted in the violation.

4. also constitutes infraction the breach of obligations relating to the correct delivery or use of circulation documents required by the regulations of the special taxes, unless it constitutes offence typified in the law regulating such taxes.

The offence provided for in this section will be slight.

The sanctions consist of fixed pecuniary fine of 150 euros per document incorrectly issued or used.

5. the sanctions imposed in accordance with the provisions of this article will graduate by increasing the resulting amount by 100 percent if there is substantial non-compliance of the above obligations.

Article 202. Violation of tax by breaching obligations relating to the use of the number of tax identification or other numbers or codes.

1 constitutes tax infraction the breach of obligations relating to the use of tax identification and number of other numbers or codes set forth by the tax and customs regulations.

The offence provided for in this article will be mild, unless it constitutes a serious infringement in accordance with the provisions of the following paragraph.

The sanctions consist of fixed pecuniary fine of 150 euros.

2. the offence will be severe in the case of breach of duties which specifically incumbent upon credit institutions in connection with the use of the tax identification number in accounts or operations or the issuance or payment of checks to the carrier.

The sanctions consist of proportional pecuniary fine of 5% of the amounts unduly paid or charged or the amount of the operation or deposit which should have been cancelled, with a minimum of 1,000 euros.

Failure to comply with duties relating to the use of the tax identification number in the Beltway or payment of checks to the carrier shall be subject to proportional pecuniary fine of five percent of the face value of the effect, with a minimum of 1,000 euros.

Article 203. Tax infraction by resistance, obstruction, excuse or refusal to the actions of the tax administration.

1 it constitutes infringement tax resistance, obstruction, excuse, or refusal to the actions of the tax administration.

This circumstance means produced when the offending subject, duly notified to the effect, have performed actions aimed to dilate, hinder or prevent actions by the tax administration in connection with the fulfilment of their obligations.

Among others, constitute resistance, obstruction, excuse or refusal to the actions of the tax administration the following conduct: to) do not facilitate the examination of documents, reports, history, books, records, files, invoices, receipts and accounting main or auxiliary seats, programs and computer files, operating and control systems, and any other data with tax significance.

(b) does not meet any requirement duly notified.

(c) the judgment, except for just cause, in the place and time that have been pointed out.

(d) to deny or unduly prevent the entry or stay in farms or local officials of the tax administration or the recognition of premises, machinery, equipment and operations related to tax obligations.

e) coercion the officials of the tax administration.

2. the offence referred to in this article will be serious.

3. the sanctions consist of pecuniary penalty fixed 150 euros unless it is implementing the provisions of the following paragraphs of this article.

4 when the resistance, obstruction, excuse or refusal to the performance of the tax administration consist of neglect within the granted period requirements other than those referred to in the following paragraph, the punishment will consist of fixed pecuniary fine of: to) 150 euros, if failed for the first time a requirement.

(b) 300 euros, if failed for the second time requirement.


(c) 600 euros, if failed for the third time requirement.

5. when the resistance, obstruction, excuse or refusal to the performance of the tax administration relates to the contribution or the examination of documents, books, files, invoices, receipts and accounting main or auxiliary seats, programs, operational and control systems or consist of non-observance by persons or entities engaged in economic activities from the duty to appear at trial, facilitate entry or staying in farms and premises or recognition of elements or facilities (, or of the duty to provide data, reports or records with tax significance in accordance with articles 93 and 94 of this law, the sanction will consist of: a) pecuniary penalty fixed 300 euros, if not you appear or does not provide the administrative action or the information required by the deadline given on the first requirement notified to the effect.

(b) pecuniary penalty fixed 1,500 euros, if not you appear or does not provide the administrative action or the information required within the period granted in the second requirement notified to the effect.

(c) proportional pecuniary penalty of up to two percent of the turnover of the offending subject in the calendar year prior to that breach, with a minimum of 10,000 euros and a maximum of 400,000 euros, occurred when it has not appeared or has not provided the administrative action or the information required by the deadline given on the third requirement notified to the effect. If the amount of the operations referred to in the unattended requirement represents a percentage above 10, 25, 50 or 75 percent of the amount of operations that had declared, the sanction shall be proportional pecuniary fine of 0.5, one, 1.5 and two per cent of the amount of turnover, respectively.

If the requirements refer to information that should contain the declarations required in General in compliance with the obligation to supply information in articles 93 and 94 of this law, the penalties consist of proportional pecuniary penalty of up to three percent of the turnover of the offending subject in the calendar year to one in which the violation occurred with a minimum of 15,000 euros and a maximum of 600,000 euros. If the amount of the operations referred to in the unattended requirement represents a percentage greater than 10, 25, 50 or 75 percent of the amount of operations that had declared, the sanction will consist of one proportional pecuniary fine, 1.5, two, and three per cent of the amount of turnover, respectively.

Where the amount of operations is not known or the requirement does not refer to monetary quantities, the minimum established in the preceding paragraphs shall be imposed.

However, when prior to the completion of the disciplinary procedure is give full compliance to the administrative requirement, the sanction shall be € 6,000.

6 when the resistance, obstruction, excuse or refusal relates to the breach of the measures precautionary adopted pursuant to articles 146, 162 and 210 of this law, the sanction will consist of proportional pecuniary fine of 2% of the turnover of the offending subject in the calendar year prior to the one in which the violation occurred , with a minimum of 3,000 euros.

Article 204. Infringement tax by breaching the duty of secrecy demanded retainers and the forced to make payments on account.

1 constitutes tax infraction the breach of the duty of secrecy that article 95 of this Act requires retainers and obliged to make payments on account.

The offence provided for in this article will be serious.

2. the sanction will consist of fixed pecuniary fine of 300 euros each data or set of data related to a person or entity that has been communicated improperly.

The sanction will graduate the previous amount increasing by 100 percent if there is repeated Commission of the infringement.

Article 205. Violation of tax by breaching the obligation to properly communicate information to the payor of income subject to withholding or income account.

1 constitutes tax infringement not communicate data or report false, incomplete or inaccurate data to the payer of income subject to withholding or income account, where arising from this withholdings or payments on account from below.

2. the offence will be mild when the taxpayer is required to file autoliquidación which include incomes subject to retention or deposit account.

Based on the sanction will be the difference between the retention or income from account and effectively practised during the period of application of false, incomplete or inaccurate data.

The sanctions consist of proportional pecuniary fine of 35 per cent.

3. the offence will be very serious when the taxpayer has no obligation to present autoliquidación that includes income subject to withholding or income account.

Based on the sanction will be the difference between the retention or income from account and effectively practised during the period of application of false, incomplete or inaccurate data.

The sanctions consist of proportional pecuniary fine of 150 percent.

Article 206. Violation by breaching the obligation to deliver the certificate of deductions or payments on account.

1 constitutes tax infraction the breach of the obligation to deliver the certificate of deductions or payments on account in the required tax recipients of income subject to withholding or income account.

The offence provided for in this article will be slight.

2. the sanction will consist of fixed pecuniary fine of 150 euros.

Chapter IV procedure penalties on tax matters article 207. Regulation of the sanctioning procedure on tax matters.

The sanctioning procedure in tax matters shall be governed: to) by the special rules laid down in this title and the regulations issued in its development.

(b) in their absence, by the rules governing the administrative penalties procedure.

Article 208. Procedure for the imposition of tax sanctions.

1. the sanctioning procedure in tax matters shall be dealt with separately from the application of the taxes regulated in title III of this law, unless the taxpayer waiver, in which case will be processed jointly.

2. in the event of proceedings, agreement and those of others in which the taxpayer has waived the handling separate sanctioning procedure questions concerning infringements will be scanned in the corresponding procedure of application of taxes in accordance with the rules governing it, according to what is stated by law.

Proceedings with agreement, renunciation of the separate procedure will be expressly stated therein, and the proposal duly motivated sanction, with the content provided for in paragraph 4 of article 210 of the law, will be included in the acta agreement.

It will be statutorily regulated form and term of realization of the right to renunciation of the separate disciplinary procedure.

3. the practice of notifications in the sanctioning procedure in tax matters shall be carried out in accordance with the provisions of section 3 of chapter II of title III of this law.

Article 209. Initiation of disciplinary procedure in tax matters.

1. the sanctioning procedure in tax matters will always start ex officio, by the notification of the agreement of the competent authority.

2. the disciplinary procedures that are brought as a consequence started by declaration procedure or a procedure of verification of data, testing or inspection may not start with respect to the person or entity that would have been subject to the procedure after the period of three months since it has been notified or be understood notified the corresponding settlement or resolution.

Article 210. Instruction of the sanctioning procedure on tax matters.

1. in the statement of the disciplinary procedure will apply the special rules on the development of proceedings and tax procedures referred to in article 99 of this law.

2. the data, evidence or circumstances that held or have been obtained on one of the procedures for the application of the taxes regulated in title III of this law and will be taken into account in the procedure sanctioning must join formally the same before the motion for a resolution.

3. in the course of the disciplinary procedure may be taken precautionary measures in accordance with the provisions of article 146 of this law.

4 the conclusion of the proceedings, be it formulated proposed resolution which will be collected in a motivated way facts, its legal classification and the offence that those or the statement, where appropriate, of non-infringement or liability.

In the motion for a resolution will be made also the sanction proposal with indication of the graduation criteria, with proper motivation of the origin thereof.

The motion for a resolution shall be notified to the party concerned, indicating the implementation of manifesto of the record and giving 15 days so that it alleges as deemed suitable and present documents, supporting documents and evidence as he deems appropriate.


5. when at the time of initiating disciplinary record is found in the possession of the competent authority all elements that allow the imposition of sanction proposal, this will be incorporated into the agreement of initiation. Such agreement shall be notified to the party concerned, indicating the implementation of manifesto of the record and giving 15 days so that it alleges as deemed suitable and present documents, supporting documents and evidence as he deems appropriate.

Article 211. Completion of the disciplinary procedure on tax matters.

1. the sanctioning procedure in tax matters will end by resolution or by expiration.

When a sanctioning procedure initiated as a result of a procedure of inspection the interested pay their conformity to the motion for a resolution, mean issued and notified the resolution by the competent body to impose the sanction, in accordance with that proposal, by the course of the period of one month from the date in which such compliance is said without new notice expresses to the effect, unless within that period the body competent to impose the sanction notify interested agreement with any of the contents referred to in the subparagraphs of paragraph 3 of article 156 of this law.

2. the disciplinary procedure in tax matters shall conclude within a maximum period of six months as from notification of the communication of the commencement of the procedure. Means that the procedure ends on the date on which the administrative act of the same resolution is notified. The rules contained in paragraph 2 of article 104 of this law shall apply for the purposes of understanding fulfilled the obligation to notify and to compute the time of resolution.

3. the express resolution of the sanctioning procedure in tax matters will contain the locking of the facts, assessment of tests taken, determination of the offence committed, the identification of the person or entity infringing and the quantification of the sanction imposed, with an indication of the criteria for graduation and of the reduction that proceed as laid down in article 188 of this Act. In your case, it will contain the Declaration of non-infringement or liability.

4. the expiration of the period specified in paragraph 2 of this article without that express resolution is notified will result in the revocation of the procedure.

The Declaration of expiration may be issued ex officio or at the request of the person concerned and shall order the actions file. Such revocation shall prevent the initiation of a new disciplinary procedure.

5 competent bodies for the imposition of sanctions are: to) Council of Ministers, if they consist of the suspension of official professions, employment or public office.

(b) the Minister of finance, the equivalent body of the autonomous communities, responsible of the local authorities or bodies who delegated, when they consist in the loss of the right to apply for benefits or tax incentives, whose concession due or which are of direct application by the tax obligation, or the possibility of obtaining subsidies or State aid or the prohibition to contract with the respective public administration.

(c) the body competent for the recognition of the benefit or tax incentive, when they consist in the loss of the right to apply the same, except as provided in the preceding paragraph.

(d) the body competent to liquidate or the immediate superior body of the administrative unit proposed by the start of the sanctioning procedure.

Article 212. Appeals against sanctions.

1 resolution of the sanctioning Procedure Act may be subject to appeal or independent claim. In the event that the taxpayer also contested the tax debt, will accrue both resources or claims, being competent which meet the challenge against the debt.

2 may be the sanction without losing the reduction compliance under paragraph b) of paragraph 1 of article 188 of the law always which not is contested regularization.

The sanctions arising from the proceedings with agreement may not be contested in administrative proceedings. Such sanction in contentious challenges will mean the amount of practiced reduction requirement.

3 interposition in time and form of a resource or administrative complaint against a sanction will produce the following effects: a) the enforcement of the penalties shall be automatically suspended in voluntary period without having to provide guarantees until they are firm administrative.

(b) not interest shall be exacted by the time that elapses until the end of the term of payment in voluntary period opened by the notification of the resolution putting an end to the administrative.

Title V administrative review chapter I standards common article 213. Media review.

1 acts and performances by application of taxes and acts of tax sanctions may review, in accordance with provisions of the chapters following, by: a) special review procedures.

(b) the appeal.

(c) economic-administrative claims.

2. the firm economic-administrative organ resolutions, as well as acts of application of taxes and imposing sanctions on those who had relapsed administrative resolution, may not be reviewed in administrative proceedings, anyone who is the alleged cause, except in the invalidity of the cases referred to in article 217, rectification of errors of article 220 and extraordinary appeal regulated in article 244 of this law.

The resolutions of the economic and administrative organs may be declared prejudicial as provided for in article 218 of this Act.

3 when they have been confirmed by final court judgment, shall not be reviewable in any case acts of application of tributes and imposition of sanctions or resolutions of the economic-administrative claims.

Article 214. Capacity and representation, test, notifications and resolution times.

1 special review procedures, appeals and claims provided for in this title shall apply the capacity and representation rules set out in section 4 of chapter II of title II of this law, and the rules on proof and notifications provided for in sections 2 and 3 of chapter II of title III of this law.

2. the provisions of the preceding paragraphs shall apply taking into consideration the specialties covered in chapter IV of this title.

3. for the purposes of the computation of resolution deadlines provided for in this title shall apply the provisions of paragraph 2 of article 104 of this law.

Article 215. Motivation of resolutions.

1. the resolutions of the special procedures of review, appeals and claims regulated in this title shall be motivated, with succinct reference to facts and principles of law.

2 should also motivate acts rendered in these procedures the following matters: to) the inadmissibility of writings of any kind presented by the interested parties.

(b) the suspension of the execution of the contested, the refusal of the suspension and the inadmissibility to processing of the application for suspension.

(c) refraining from nursing to meet or to follow knowing the subject by reason of the matter.

(d) the origin or unfairness of the objection, the refusal for receiving proof or of any diligence it and the expiration of the instance.

(e) which limit subjective rights of the interested parties in the proceeding.

(f) the suspension of the procedure or the causes that prevent the continuation of the same.

Chapter II special procedures of review article 216. Kinds of special review procedures.

They are special review procedures the from: to) void acts of full-fledged review.

(b) Declaration of prejudicial effect of voidable acts.

(c) revocation.

(d) rectification of errors.

(e) reimbursement of undue revenue.

SECTION 1 review of acts null procedure full-FLEDGED article 217. Declaration of invalidity of void.

1 may be declared null and void of full-fledged dictated tax acts, as well as resolutions of the economic and administrative organs, which have put an end to the administrative procedure or which have not been challenged in time, in the following cases: to) that injury rights and susceptible of constitutional freedoms.

(b) that have been dictated by body manifestly incompetent by reason of the matter or of the territory.

(c) with a content impossible.

(d) that they are criminal offences constituting or handed down as a result of this.

(e) that you have been taught without totally and absolutely legally established for this procedure or the rules containing the rules essential to the formation of the will in the colleges.

(f) acts express or presumed contrary to the legal system that are acquired powers or rights when it lacks the essential requirements for its acquisition.

(g) any other expressly established in a legal provision.

2 the procedure for declaring the nullity referred to in this article be started: to) by agreement of the body that issued the Act or their hierarchical superior.

(b) at the request of the person concerned.


Inadmissible inadmissible 3 may accordingly agree requests made by interested parties, without the need to obtain the opinion of the advisory body, when the Act is not robust administrative or the request is not based on any of the grounds for invalidity of paragraph 1 of this article or manifestly lacks Foundation, as well as in the event that other substantially equal requests had been rejected on the merits.

4. in the procedure will be hearing the person concerned and shall be heard those who recognized rights act or whose interests were affected by the same.

Declaration of invalidity will require prior favourable opinion of the State Council or equivalent body of the respective autonomous community, if any.

5. in the field of competence of the State, the resolution of this procedure will be Finance Minister.

6. the maximum period to notify express resolution will be one year since the application by the interested party or be notified of self-initiation of procedure agreement.

During the period provided for in the preceding paragraph unless there had been express resolution will produce the following effects: a) the expiration of the proceedings initiated ex officio, without that it prevents that it can start again another procedure after.

(b) the refusal by administrative silence of the request, if the procedure had been initiated at the request of the person concerned.

7 express or presumed resolution or agreement as inadmissible admissible requests of stakeholders will put end to the administrative procedure.

SECTION 2 Declaration of prejudicial effect of VOIDABLE acts article 218. Declaration of prejudicial effect.

1. out of the cases provided for in article 217 and 220 of this law, the tax administration may not cancel to the detriment of those concerned their own acts and decisions.

The tax administration may declare prejudicial to the public interest their acts and decisions favorable to applicants who commit any violation of the legal system, in order to proceed to his later challenge on contentious.

2. the Declaration of prejudicial effect not may be adopted after four years since the administrative act was notified and will require the following a hearing of those appear to be interested in the procedure.

3 after the period of three months from the initiation of the procedure unless you have declared the prejudicial effect occurs the expiration thereof.

4. at the level of the General Administration of the State, the Declaration of prejudicial effect will correspond to the Minister of finance.

SECTION 3 revocation article 219. Repeal of acts of application of taxes and sanctions.

1. the tax administration may revoke their acts for the benefit of those interested when it is deemed that they manifestly violate law, when which have arisen circumstances affecting a particular legal situation make clear the dictated Act inadmissible, or when in the procedure occurred helplessness to stakeholders.

The revocation may not constitute, in any case, waiver or exemption not permitted by tax regulations, or be contrary to the principle of equality, to the public interest or the legal system.

2. the revocation will be possible only while the limitation period has elapsed.

3. the procedure for revocation will always start ex officio and shall be competent to declare the organ that is determined according to the rules, it must be different from the body that issued the Act.

On the record will be hearing stakeholders and should include a report of the body with functions of legal advice about the origin of the repeal of the Act.

4. the deadline to notify express resolution will be six months from the notification of the initiation of the procedure agreement.

Expiry of the period established in the preceding paragraph unless there had been express resolution, will result in revocation of the procedure.

5. decisions handed down in this procedure will put end to the administrative procedure.

SECTION 4 RECTIFICATION of mistakes article 220. Rectification of errors.

1. organ or organism that would have rendered the Act or resolution of the claim at any time, either ex officio or at the request of the person concerned, rectified materials, fact or arithmetic errors, provided that had not passed the period of limitation.

In particular, rectify this procedure acts and resolutions of the economic-administrative claims that is incurred in error in fact arising out of the documents included in the record.

The resolution will correct the error in the amount or any other element of the Act or resolution that is rectified.

2. the deadline to notify express resolution will be six months from the application by the interested party or be notified the agreement of self-initiation of the procedure.

During the period provided for in the preceding paragraph unless there had been express resolution will produce the following effects: a) the expiration of the proceedings initiated ex officio, without that it prevents that it can start again another procedure after.

(b) the refusal by administrative silence of the request, if the procedure had been initiated at the request of the person concerned.

3. decisions handed down in this procedure will be reset and administrative claim resource.

5th return of improper income article 221 section. Procedure for repayment of improper income.

1 the procedure for the recognition of the right to a refund of improper income will start ex officio or at the request of the person concerned, in the following cases: to) when a duplication has occurred in the payment of tax debts and penalties.

(b) when the amount paid is greater than the amount to enter resulting of an administrative act or an autoliquidación.

(c) when you have entered amounts corresponding to debts or tax penalties after the limitation periods.

(d) when set it so the tax legislation.

Regulations will be developed the procedure set forth in this paragraph, which shall apply the provisions of paragraph 2 of article 220 of this law.

2 when the right to return is acknowledged by the procedure laid down in paragraph 1 of this article or by virtue of an administrative act or an administrative or judicial resolution, proceed to the execution of the return in the terms established by law.

3 when the Act of applying taxes or imposition of sanctions pursuant to which was the incorrect entry had acquired firmness, only be able to request the return of the same encouraging or promoting the review of the Act by any of the special review procedures set out in paragraphs to), c) and (d)) with extraordinary judicial review regulated in article 244 of this law and article 216.

4. when a taxpayer considers that the presentation of an autoliquidación has resulted in an incorrect entry, you can urge the correction of the autoliquidación in accordance with the provisions of paragraph 3 of article 120 of this Act.

5. on the return of improper income cleared interest on arrears in accordance with the provisions of paragraph 2 of article 32 of this law.

6. decisions handed down in this procedure will be reset and administrative claim resource.

Chapter III replacement article 222 appeal. Object and nature of the appeal.

1. the actions dictated by the tax administration susceptible of administrative claim may be optional replacement appeal, pursuant to the provisions of this chapter.

2 replacement must be brought, if, prior to the administrative complaint.

If the person concerned lodged the appeal may not promote administrative claim until the appeal is resolved expressly or until it can consider him dismissed by administrative silence.

When appeal of replenishment and administrative claims that have as object the same Act had has lodged within the time limit for appeal, it will be dealt presented first and the second shall be declared inadmissible.

Article 223. Initiation and processing of the appeal.

1. the deadline for the filing of this appeal will be one month from the day following the notification of the appealed Act or the following that in which the effects of administrative silence occurring.

For periodic expiration and notification collective debt, the filing deadline will be calculated from the day following the completion of the voluntary payment period.

2. If the appellant remit the case to formulate their allegations, it must appear during the time of the filing of the appeal so that it shows.

3 the eligible and interested in the appeal shall apply to the rules laid down to the effect for economic-administrative claims.


4. the replacement submits to knowledge of the body responsible for its resolution all issues in fact or of right that offer a record, they have been or not raised in the appeal, unless in any case the initial situation of the appellant can worsen.

If the competent authority considers relevant to examine and resolve issues not raised by the interested parties, it will expose them to them so that they can make declarations alegaciones.

Article 224. Suspension of the operation of the Act relied on replacement.

1. the execution of the contested act shall be suspended automatically at the request of the person concerned if the amount of such an Act, guarantee the interests of delay resulting from the suspension and charges that could come at the time of the request for suspension, in the terms established by law.

If challenges affect a tax penalty, execution shall be suspended automatically without need to provide guarantees in accordance with the provisions of paragraph 3 of article 212 of this Act.

If challenges affect a Census Act concerning a tribute of shared management, not will be suspended in any case, by this fact, the recovery procedure of liquidation that may be practiced. This without prejudice to that, if the resolution given in the Census field would affect the outcome of the settlement paid, is made the corresponding return of income.

2 the necessary guarantees to get the automatic suspension to which referred to above shall be exclusively: to) deposit of cash or Government securities.

(b) guarantee or bond of solidarity character of credit institution or society of reciprocal guarantee or suretyship insurance certificate.

(c) guarantee personal and supportive of other contributors of recognized solvency for the assumptions established in tax legislation.

3 execution Act resorted without having to provide guarantee when to appreciate that to dictate it is has been incurring arithmetic, material error or fact may be suspended.

4. If the appeal does not affect the entire tax debt, the suspension will refer to the part appealed, and required the appellant to enter the remaining amount.

5. when it should be entered total or partially the amount derived from the Act challenged as a result of the resolution of the appeal, delay interest for the entire period of the suspension, without prejudice to paragraph 4 of article 26 and in paragraph 3 of article 212 of this Act will be assessed.

Article 225. Resolution of the appeal.

1 it shall be competent to meet and resolve the appeal body that issued the Act resorted.

As regards actions dictated by delegation and unless this is says otherwise, the appeal will be resolved by the executive body.

2. the body competent to hear the appeal may not refrain from solve, unless you can claim rational doubt or deficiency of the legal precepts.

The resolution will contain a concise statement of facts and properly motivated legal bases which have served to adopt the agreement.

3. the deadline to notify the resolution shall be one month from the day following the filing of the appeal.

The period granted to make allegations to affected rights holders that refers to the second subparagraph of paragraph 3 of article 232 of this Act, nor the employee by other organs of the Administration to send data or reports requested is not included in the computation of the previous term. Periods not included in the computation of the period by the previous circumstances may not exceed two months.

Once the maximum period to resolve without having reported resolution expresses, and provided that the suspension has been agreed of the appealed Act, will cease to accrue the interest on arrears in the terms provided for in paragraph 4 of article 26 of this law.

4 within a month since the filing, the person concerned shall be dismissed recourse to the object of the claim from.

5. against the decision of an appeal this no can be brought back.

Chapter IV claims administrative section 1 General provisions subsection 1 scope of the economic-administrative claims article 226. Scope of the economic-administrative claims.

You can claim in administrative way in relation to the following matters: to) the application of taxes and tax sanctions that the General Administration of the State and of public law entities linked or dependent on it.

(b) the application of the taxes transferred by the State to the autonomous communities or surcharges established by these on State taxes and the imposition of sanctions arising out of each other.

(c) any other established by express legal precept.

Article 227. Acts susceptible of administrative claim.

1 the administrative claim will be admissible, in relation to the matters referred to in the previous article, against the following acts: to) which provisionally or definitively recognize or refuse a right or an obligation or a duty to declare.

(b)) the procedure that decide, directly or indirectly, to the merits of the case or put an end to the procedure.

2 in the application of taxes, are enforceable: a) provisional or definitive settlements.

(b) the express or presumed resolutions arising from a request for rectification of an autoliquidación or a data communication.

(c) value of incomes, products, assets, rights and spending checks, as well as the acts of fixation of values, yields and bases, when tax legislation establishes it.

(d) the acts that approve or recognize exemptions, benefits or tax incentives.

(e) acts approving or refusing special repayment plans.

(f) the acts governing the tax arrangements applicable to a taxpayer, insofar as they are determinants of future obligations, even formal, in charge.

(g) acts in the collection procedure.

(h) acts which tax legislation thus establishes it.

3. in addition, will be enforceable acts that imposed sanctions.

4 will be enforceable, also, prior compliance with the requirements and in the form determined by law, the following actions or omissions of individuals in tax matters: to) those relating to the obligations of an impact and withstand the impact provided legally.

(b) those relating to the obligations of practice and support withholdings or payments on account.

(c) concerning the obligation to issue and deliver correct invoices that entrepreneurs and professionals.

(d) those arising from relations between the substituent and the taxpayer.

5 the following economic-administrative claims will not be accepted: to) that give rise to claims prior to the judicial administrative proceedings, civil or labor or put an end to this route.

(b) the dictates in procedures in which is reserved to the Minister of finance or the Secretary of State for finance resolution that finalized the administrative.

(c) the dictates under a law that excludes them from administrative claim.

Subsection 2 Organization and competencies of article 228. Economic-administrative bodies.

1. the knowledge of the economic-administrative claims shall be exclusively administrative organs, which shall be functional independence in the exercise of its powers.

2 in the field of competence of the State, administrative bodies are: a) the Central Administrative Court.

(b) regional and local economic and administrative courts.

3. also have the consideration of administrative organ the special room for the unification of doctrine.

4. the competence of the administrative courts shall be unrenounceable and non-extendable and may not be altered by the will of the interested parties.

Article 229. Competence of the administrative courts.

1 the Central Administrative Court will know: to) in a single instance, economic-administrative claims that be filed against administrative acts by the central bodies of the ministries of finance and economy or other ministerial departments, of the State Agency of tax administration and public law entities linked or dependent on the General Administration of the State , as well as against the actions dictated by the higher bodies of the administration of the autonomous communities.

You will also learn in single instance of complaints that must be heard or have heard as a formality prior to the Council of State.


(b) in a single instance, economic-administrative claims that be filed against administrative acts dictated by the peripheral organs of the General Administration of the State, of the State Agency of tax administration and public law entities linked or dependent on the General Government, or by the bodies of the autonomous communities not covered by the previous paragraph as well as against the actions of individuals susceptible to claim, when, even hindquarters the claim in the first instance before the administrative regional or local corresponding court, the claim comes directly before the Central Administrative Tribunal, pursuant to paragraph 4 of this article.

(c) in the second instance, of ordinary appeal resources that were filed against decisions handed down in first instance by regional and local economic and administrative courts.

(d) of the extraordinary resources of revision and the extraordinary appeal for the unification of criteria.

(e) for the rectification of mistakes incurred by its own resolutions, in accordance with the provisions of article 220 of this law.

2 regional administrative tribunals and local will know: to) in single instance, any claims that may be filed against administrative acts by the peripheral organs of the General Administration of the State, of the State Agency of tax administration and public law entities linked or dependent on the General Administration of the State and by the organs of the administration of the autonomous communities not included in paragraph to) of the previous paragraph When the amount of the claim is equal to or less than the amount that is determined by law.

((b) in the first instance, from any claims that may be filed against administrative acts by the bodies referred to in paragraph a) of this subparagraph, where the amount of the claim exceeds the amount to be determined by regulation.

(c) for the rectification of mistakes incurred by its own resolutions, in accordance with the provisions of article 220 of this law.

3. the regional and local economic and administrative courts will meet also claims that stand against acts of tax individuals susceptible of administrative claim, in single or first instance according to which the amount of the claim exceeds or not of the amount that is determined by law.

In these cases, the competence of regional and local economic and administrative courts shall be determined by the fiscal domicile of the person or entity claiming the claim.

4. when the economic-administrative claims resolution is subject to ordinary appeal to the Central Administrative Court, the claim may be brought directly before this body.

5. in each region, there will be a regional administrative court. There is a local administrative court in each city with a statute of autonomy.

The scope of regional and local economic and administrative courts will coincide with that of the respective community or city statute of autonomy and its competence territorial for economic-administrative complaints shall be determined in accordance with the headquarters of the organ that had rendered the Act subject to the claim. In the regional economic and administrative courts can create rooms decentralized with the territorial scope and responsibilities established in the tax legislation.

Article 230. Accumulation of economic-administrative claims.

1 economic-administrative complaints be aggregated for the purpose of processing and resolution in the following cases: a) the interposed by a very interested party concerning the same tribute.

b) the filed by several interested parties relating to the same tribute always derived from a same record or raised identical issues.

(c) the filed against a sanction if had claim against the tax debt from which they derive.

2. the agreements about accumulation and decumulation not adversely affected.

3. the accumulation shall determine, where appropriate, the competence of the Central Administrative Court to resolve the claim or the ordinary appeal by reason of the amount. It considered how aunt which corresponds to the claim that had higher.

4. the provisions of the preceding paragraphs shall apply when stands a single claim against various acts or performances.

Article 231. Functioning of the economic and administrative courts.

1. the economic and administrative courts will operate in plenary, in theaters and one-man form.

2. the plenary shall consist of the President, the members and the Secretary.

3. the Chambers shall be formed by the President, a Vocal at least and the Secretary. It may appoint President of the Chamber to any of the members when the circumstances to be determined by regulations occur.

4. the administrative courts may act one-man through the President, the Presidents of Chambers, any form of the vowels, the Secretary or through other one-person bodies to be determined by regulation.

5. regulations will be regulated the composition, organization and functioning of the economic and administrative courts issues not provided for in the preceding paragraphs.

Subsection 3rd interested article 232. Eligible and interested in the economic-administrative claims.

1 will be entitled to promote economic-administrative claims: to) the required tax and infringing subjects.

(b) any other person whose interests are affected by the Act or the Tax Act.

2 will not be eligible: a) officials and public employees, except in cases in which is immediately and directly violates a right which in particular is renowned or its legitimate interests to be affected.

(b) individuals, when they held by delegation of administration or as agents or representatives of it.

(c) the complainants.

(d) those who assume tax obligations under Covenant or contract.

(e) agencies or bodies that have rendered the contested act, as well as any other entity by the mere fact of being recipient of funds managed by such an act.

3. in the procedure already started administrative may appear all who are holders of rights or legitimate interests that may be affected by the resolution which would dictate, without having the processing of go back in any case.

During the procedure the existence of other holders of rights or legitimate interests that have not appeared in the same soon, the existence of the claim will be notified them to formulate claims, and shall apply the provisions of paragraph 5 of article 239 of the Act.

4 when action by representation, the document attesting it will be accompanied to the first writing that isn't signed by the interested party, that is will not be without this requirement. However, the lack or insufficiency of power shall not prevent that it has to always presented the writing that the appearing party accompanies power, remedy defects that finf the presented or ratifies the actions carried out on its behalf without enough power.

Subsection 4th Suspension article 233. Suspension of the operation of the Act challenged in administrative way.

1. the execution of the contested act shall be suspended automatically at the request of the person concerned if the amount of such an Act, guarantee the interest generated by the suspension and charges that could carry out the terms to be established by regulation.

If challenges affect a tax penalty, the execution shall be suspended automatically without need to provide guarantees in accordance with the provisions of paragraph 3 of article 212 of this Act.

2 the necessary guarantees to get the automatic suspension to which referred to above shall be exclusively: to) deposit of cash or Government securities.

(b) guarantee or bond of solidarity character of credit institution or society of reciprocal guarantee or suretyship insurance certificate.

(c) guarantee personal and supportive of other contributors of recognized solvency for the assumptions established in tax legislation.

3. when the person concerned can not provide the necessary guarantees to get the suspension referred to in the preceding paragraph, prior provision suspension will remember other guarantees deemed sufficient, and the competent body may amend the resolution on the suspension in the cases provided for in the second paragraph of the following paragraph.

4. the Court may suspend the execution of the Act with total or partial waiver of warranties when such execution could cause difficult or impossible to repair damages.

In the cases referred to in that this section, the Court may amend the resolution on the suspension when it appreciates that don't hold the conditions which gave rise to it, when the guarantees provided have lost value or effectiveness, or know of the existence of other assets or rights likely to be delivered in warranty which had not been known at the time of issuing the decision on suspension.


5 may suspend the execution Act resorted without having to provide guarantee when to appreciate that to dictate it is has been incurring arithmetic, material error or indeed.

6. If the claim does not affect the entire tax debt, suspension shall refer to the Party complained against, and will be required the claimant to enter the remaining amount.

7. the suspension of the implementation of the Act will be maintained during the administrative procedure in all its instances.

Suspension produced in the appeal may be carried in the administrative way under conditions to be determined by regulation.

8. the suspension produced when the person concerned to inform the tax administration at the time of filing of the contentious-administrative appeal which has lodged such an appeal and asked for the suspension in the same administrative stays.

This suspension will continue, provided that the warranty had provided administrative retain their validity and efficiency, until the Court adopts a decision corresponding to the requested suspension.

As regards sanctions, the suspension will remain, in the terms provided for in the preceding paragraph and without need to pay guarantee, until the judicial decision.

9. when it should be entered total or partially the amount derived from the Act challenged as a result of the resolution of the claim, will be assessed interest on arrears for all the period of suspension, taking into account the provisions of paragraph 4 of article 26 and paragraph 3 of article 212 of this Act.

10. when in the case of acts that do not relate to a tax debt or liquid amount, the Court may suspend execution when requested by the applicant and justifies its execution may cause impossible or difficult to repair damages.

11. the implementation of the Act contested resolution through an extraordinary appeal not may be suspended in any case.

12. regulations shall be regulated requirements, competent bodies and procedure for the handling and resolution of requests for suspension.

SECTION 2 GENERAL procedure administrative article 234. General rules.

1. the economic-administrative claims will be processed in unique or first instance with the resources referred to in this law.

2. the procedure will be driven automatically subject to deadlines, which shall not be subject to extension or require that you declare its completion.

3. all acts and resolutions that affect stakeholders or stop in any instance to an administrative complaint will be notified to those at the designated address or, in absence thereof, by the Secretary of the corresponding court, by delivery or deposit of the full copy of the text.

The notification shall state whether the Act or resolution or not is final in administrative way and, where appropriate, resources that come, organ that would arise and term for such remedies, unless it prevents that stakeholders can exercise any other remedy that they deem relevant.

4. the administrative procedure will be free. However, if the claim or the appeal is dismissed and the administrative organ shows recklessness or bad faith, it may require the claimant to cover the costs of the case, according to the criteria established by regulation.

5. the administrative procedure shall be governed in accordance with the provisions laid down in this chapter and the regulations handed down in its development.

Subsection 1 procedure in unique or first instance Article 235. Initiation.

1 in unique or first instance administrative complaint is to be lodged within the period of one month counting from the day following the notification of the contested act, from the day following that in which the effects of administrative silence occurring or from the day following that where is constancy of the realization or omission of retention or payment on account , the impact reason claim or replacement arising from relations between the substituent and the taxpayer.

For claims relating to the obligation to issue and deliver invoice that is up to businessmen and professionals, the term referred to in the previous paragraph will begin to tell after a month from the fulfilment of the obligation is formally required.

In the case of periodic expiration and notification collective debt, the filing deadline will be calculated from the day following the completion of the voluntary payment period.

2. the procedure should be initiated in writing which may be limited to request to be filed, by identifying to the claimant, the Act or action against which is claimed, the address for service and the Court before which stands. In addition, the claimant may accompany allegations on which it based its right.

In cases of claims relating to deductions, income account, impact, obligation to issue and deliver invoice and the relationship between the surrogate and the taxpayer, the writing must also identify the person appealed and his home and attach all the background that work available to the claimant or in public records.

3. the notice of filing shall apply to the administrative organ that has rendered the claimable event which shall forward it to the competent court within a month along with the corresponding file in which a report can incorporate if deemed suitable.

However, when brief's filing included allegations, the administrative organ that issued the Act may cancel totally or partially the Act contested before referral of the dossier to the Court within the period referred to in the preceding paragraph, provided that no appeal had previously presented. In this case, the new Act issued together with the notice of filing shall be sent to the Court.

If the administrative body had not referred to the court notice of filing of the claim, just that the claimant present before court copy sealed in that letter so that the claim can process and resolve.

4. in cases of claims relating to deductions, payments on account, impact, to the obligation to issue and deliver invoice and relationship between the surrogate and the taxpayer, notice of filing shall apply to the competent court to resolve the claim.

Article 236. Processing.

1. the Court, once received and, where appropriate, complete record, it will show to interested parties that had appeared in the claim and had not made allegations in the notice of filing or had formulated them but with the express request of this formality, common within one month which must submit the notice of allegations with provision of appropriate tests.

2. in cases of claims relating to deductions, income account, impact, obligation to issue and deliver invoice or the relationship between the surrogate and the taxpayer, the Court notify the filing of the claim the person appealed to make it appear, by mere representation letter, enclosing all the background which made available or in public records.

3. the Court may also request report to the authority that issued the contested act, in order to clarify the issues that require it. The Court shall give transfer of the report to the claimant so you can submit claims to it.

Regulations supposed that the request for this report have prescriptive character may be.

4 witnesses, expert evidence and the consistent part will be made by affidavit or to the clerk of the Court or the official the same delegated that you extend the corresponding minutes. It won't fit to deny the examination of evidence relating to facts, but the resolution terminating the claim shall not examine which are not relevant for the knowledge of the debated issues, in which case simply that the resolution include a mere enumeration of them, and decide on those not practiced.

5. when of the allegations made in the notice of filing of the complaint or the documents attached by the interested party all the data needed to meet to be accredited or these can be taken for certain, or where a ground for inadmissibility is clear of those, you can dispense with the procedures outlined in the previous paragraphs of this article and paragraph 3 of article 235 of this law.

6 may arise as incidental questions those that relate to extremes, without constitute the substance of the case, are associated with the same or the validity of the procedure and whose resolution is prior and necessary requirement for the processing of the claim, and may not be deferred until justifiably agreement on the merits of the case.

For the resolution of the incidental issues the Court may act one-man form.

The resolution which put an end to the incident will not be susceptible of appeal. Upon receipt of the resolution of the claim, the person concerned can again discuss the object the incidental question using the resource that proceed against the resolution.

Article 237. Extension of the via administrative review.


1. complaints and administrative resources subject to knowledge of the body responsible for its resolution in fact all issues and rights offering record, they have been or not raised by stakeholders, unless in any case it can worsen the initial situation of the claimant.

2. If the competent authority considers relevant review and resolve issues not raised by the interested parties will expose them to them so that they can make declarations alegaciones.

Article 238. Termination.

1. the procedure will end by resignation to the right in that the claim is based, by withdrawal of the petition or instance, by expiration, for extra satisfaction and resolution.

2. when occurs the resignation or withdrawal of the claimant, the expiration of the instance or the extra satisfaction, the Court accordingly agreed file actions. This agreement may be adopted through individual organs.

The actions file agreement may be reviewed pursuant to paragraph 6 of article 239 of the Act.

Article 239. Resolution.

1. the courts may not refrain from resolving any claim submitted to your knowledge unless you can assert rational doubt or deficiency in the legal precepts.

2 judgment given shall contain the background of fact and the fundamentals of law in basing and shall decide all questions which may arise in the case, have been or not raised by stakeholders.

3. the resolution shall be positive, rejecting or declare the inadmissibility. The positive decision may cancel totally or partially the Act contested by reasons of substantive law or formal defects.

When resolution appreciate formal defects that have diminished the possibilities of Defense of the claimant, the annulment of the Act will occur on the affected part and the feedback of the performances will be ordered at the time the formal defect occurred.

4 be declared inadmissible in the following cases: to) when they are in dispute acts or resolutions not subject to claim or appeal in administrative way.

(b) when the claim has been submitted after the deadline.

(c) when Miss identifying the event or performance against which is claimed.

(d) when the request contained in the letter from interposer store related to the Act or action appealed.

(e) when there are defects of legitimacy and representation.

(f) where there is a strong and consensual acts which are the exclusive object of the claim Act Foundation, when recourse against acts that played other previous definitive and firm or acts which are confirmatory of others consent as well as when there is jeopardy.

To declare inadmissible the Court may act one-man form.

5. the resolution handed down will be fully effective with respect to stakeholders who had reported the existence of the claim.

6 prior, where appropriate, to the ordinary appeal, may be brought before the court action for annulment within the period of 15 days only in the following cases: to) when incorrectly declared inadmissibility of the claim.

(b) has been declared non-existent allegations or evidence duly presented.

(c) when alleging the existence of complete and manifest incongruity of the resolution.

It may also bring actions for annulment against the agreement of file actions referred to in the preceding article.

The notice of filing will include allegations and shall attach the relevant evidence. The Court will resolve without further formality within the period of one month; the resource means dismissed otherwise.

7. the doctrine which repeated so the Central Administrative Tribunal established link to the regional and local economic and administrative courts and the rest of the tax administration. In each Administrative Tribunal, sitting by his house doctrine will link to rooms and both to individual organs. The decisions and acts of the tax administration that are based on the doctrine established in accordance with this rule will do so expressly stated.

Article 240. Deadline for resolution.

1. the duration of the procedure in any of its instances will be one year from the filing of the claim. Expiry of this period, the person concerned may be considered rejected the claim to the object of the coming appeal, which period shall run from the day following the completion of the period of one year referred to in this section.

The Court must expressly resolve in any case. The deadlines for the filing of the corresponding resources will start counting from the day following the notification of the resolution expresses.

2 one year elapsed since the initiation of the corresponding instance without having reported resolution and provided that the suspension has been agreed of the claimed Act, will cease to accrue the interest on arrears in the terms provided for in paragraph 4 of article 26 of this law.

Subsection 2nd resources via economic and administrative article 241. Ordinary appeal.

1 judgments in first instance by regional and local economic and administrative courts can be brought against ordinary appeal to the Central Administrative Court within a month, counted from the day following the notification of the decisions.

2. when the appellant had been acting in the procedure in the first instance, notice of filing must contain allegations and attached the tests necessary, resulting allowable only tests that have not failed to bring in the first instance.

3 they will be entitled to this appeal concerned, the Directors General of the Ministry of finance and the directors of the Department of the State Agency of tax administration in matters within its competence, as well as the equivalent or similar bodies of the autonomous communities in matters of transferred taxes or surcharges on State taxes.

4. in the resolution of the ordinary appeal shall apply the provisions of article 240 of this Act.

Article 242. Extraordinary appeal for the unification of criteria.

1. decisions taken by the regional and local economic and administrative courts that are not subject to ordinary appeal may be contested, by the extraordinary appeal for the unification of criteria, by the Directors General of the Ministry of finance or by the directors of Department of the State Agency of tax administration with respect to matters within its competence , as well as by organs equivalent or similar autonomous communities in matters of transferred taxes or surcharges on State taxes, when they deem seriously harmful and wrong such resolutions, when not suit to the doctrine of the Central Administrative Court or to apply different criteria to those used by other regional or local economic and administrative courts.

2. the deadline for filing the extraordinary appeal for the unification of criteria shall be three months as from the day following the notification of the decision.

3. the resolution shall be given within the period of six months and will respect the particular legal status for the decision appealed against, unifying the applicable criterion.

4. the criteria set out in the resolutions of these resources shall be binding for the administrative courts and the rest of the tax administration.

Article 243. Extraordinary appeal for the unification of doctrine.

1. against decisions on tax matters given by the Central Administrative Court may be brought extraordinary appeal for the unification of doctrine by the Director General of taxes, when in disagreement with the content of those resolutions.

2 shall be competent to resolve this appeal the special room for the unification of doctrine, which will be composed of the President of the Central Economic Court, which it will preside, three members of the tribunal, the Director General of taxes, the General Director of the State Agency for tax administration, the Director-General or the Director of the Department of the State Agency for tax administration which depend functionally on the organ that would have rendered the Act that referred to in the resolution object of the resource and the President of the Council for the defense of the taxpayer.

3. the decision handed down shall be taken by majority decision of the members of the special room.

In the event of a tie, the President will always have casting vote.

4. the resolution shall be given within the period of six months and shall respect the special status for the decision appealed against, establishing the applicable doctrine.

5. the doctrine established in resolutions of these resources shall be binding for the administrative courts and the rest of the tax administration.

Article 244. Extraordinary appeal for review.

1. the extraordinary appeal may be brought by interested parties against the firm of tax administration acts and firm economic-administrative organ resolutions when any of the following circumstances:


(a) that appear valuable documents essential to the decision of the matter that were subsequent to the Act or resolution Challenger or impossible contribution at the time of issuing the same, and that show the error.

(b) to enact the Act or resolution have influenced essentially documents or testimony declared false by judicial judgement before or after that resolution.

(c) that the Act or resolution had been issued as a result of prevarication, bribery, violence, fraudulent machination, or other punishable conduct and thus declared pursuant to judicial judgment.

2. the authority to this appeal will be that set out in paragraph 3 of article 241.

3. it shall declare the inadmissibility of the appeal when it relies in circumstances other than those provided for in the preceding paragraph.

4 it shall be competent to resolve the extraordinary appeal of the Central Administrative Court review.

To declare inadmissible the Court may act one-man form.

5. the appeal lodged within the period of three months starting from the knowledge of the documents or since firm Court ruling.

6. in the resolution of the extraordinary remedy of review shall apply the provisions of paragraph 1 of article 240 of this Act.

SECTION 3 procedure abbreviated to one-person bodies article 245. Scope of application.

1 the economic-administrative claims will be processed by the procedure laid down in this section: to) when they amount less than that determined by regulation.

(b) when only alleged unconstitutionality or illegality of standards.

(c) when only alleged lack or defect of notification.

(d) when only alleged motivation failure or inconsistency of the contested act.

(e) when it relies exclusively issues related to verification of values.

(f) when there are other circumstances provided for by law.

2. economic-administrative complaints handled by this procedure will be resolved in single instance by the administrative courts by individual bodies to be determined by regulation.

3. the procedure abbreviated to one-person bodies shall be governed by the provisions of this section, by regulations handed down in its development and, in the absence of express rule, as provided in this chapter.

Article 246. Initiation.

1 the claim should be initiated in writing which shall necessarily include the following content: a) identification of the claimant and the Act or action against which is claimed, the address for service and the Court before which stands.

In cases of claims relating to deductions, payments on account, impact, obligation to issue and deliver invoice or relations between the substituent and the taxpayer, the writing must identify also appealed people and his home.

(b) allegations that are formulated.

Copy of the Act that is disputed, as well as the evidence that may be relevant shall be attached to the notice of filing.

2. the claim shall apply to the body referred to in paragraph 3 of article 235 of this law, and shall apply the provisions of that paragraph.

Article 247. Processing and resolution.

1. when the administrative organ deems it necessary, ex officio or at the request of the person concerned, it shall convene the holding of an oral hearing informing the interested party the day and time that must appear in person in order to substantiate their allegations.

2. the administrative organ may issue resolution, even with prior to receiving the record, provided that the documentation submitted by the claimant are accredited all the data needed to resolve.

3. the deadline to notify the resolution will be six months from the filing of the claim. Within that period unless notified express resolution, the person concerned may be considered rejected the claim to the object of the coming appeal, which period shall run from the day following the completion of the period of six months referred to in this section.

The administrative organ must expressly resolve in any case. The deadline for the filing of the appeal proceed will start counting from the day following the notification of the decision expressly.

4 within six months after the filing of the claim without having reported resolution expressed and provided that the suspension has been agreed of the claimed Act, will cease to accrue the interest on arrears in the terms provided for in paragraph 4 of article 26 of this law.

Article 248. Resources.

Against decisions handed down in the procedure provided for in this section may not bring ordinary appeal, but other resources covered in the previous section may proceed, if any.

SECTION 4 resource contentious article 249. Contentious-administrative appeal.

Resolutions to bring an end to the via economicoadministrativa will be contentious-administrative appeal before the competent court.

First additional provision. Parafiscal.

The parafiscal participate in the nature of taxes to be governed by this law in the absence of specific legislation.

Second additional provision. The public resources of the Social security legislation.

This law shall not apply to public resources that correspond to the Treasury General of the Social Security, which shall be governed by its specific regulations.

Third additional provision. Cities with statute of autonomy of Ceuta and Melilla.

For the purposes of this Act, the references made to the autonomous communities shall be applicable to cities with statute of autonomy of Ceuta and Melilla, without prejudice to the provisions of organic law approving the statutes of autonomy of these cities.

Fourth additional provision. Rules relating to local treasuries.

1. the regulations applicable to taxes and other income of public law of the local authorities in terms of resource replacement and economic-administrative claims will be provided for in the provisions governing local treasuries.

2. the provisions of paragraph 3 of article 32 of this law shall apply to the return of improper income derived from instalments of debts of collective and periodic reporting to local authorities.

3. local authorities, within the scope of their powers, can develop this law through the adoption of the corresponding tax regulations.

Fifth additional provision. Census declarations.

1. persons or entities that develop or go to develop business or professional activities in Spanish territory or meet income subject to withholding must notify the tax administration through the corresponding census declarations its high in the Census of entrepreneurs, professionals and retainers, the changes that occur in your tax situation and the decrease in the census.

The Census of entrepreneurs, professionals and retainers will be part of tax Obligados census. This last shall contain all natural or legal persons and entities referred to in article 35 of the General tax law, identified for tax purposes in Spain.

Census declarations serve also to communicate the beginning of economic activities that develop, amendments affecting them and the cessation of the same. For the purposes of this article, they shall be regarded as entrepreneurs or professionals who had such a condition in accordance with the provisions of the value added tax, even when they develop their activity outside the territory of application of the tax.

2. by law will be regulated the content, the form and deadlines for the submission of these census declarations.

3 the Census Declaration of registration in the Census of entrepreneurs, professionals and retainers shall contain at least the following information: a) the name or business name of the declarant.

(b) the tax identification number if it is a physical person who has attributed. Case of legal persons or entities (4) of article 35 of the General tax law, the Declaration of high will serve for this number, which must provide documentation that is established by law and complete the rest of the information that is related in this section. In the same way shall be individuals without tax identification number resulting from forced the submission of the Census Declaration of high, because they will carry out economic activities or go to satisfy income subject to withholding.

(c) the fiscal domicile, and its registered office, when it is different from that one.

(d) the relationship of the establishments and premises in which will develop economic activities, with identification of the autonomous region, province, municipality, and full of each address.

(e) the classification of economic activities that will develop according to the coding of activities established for purposes of the tax on economic activities.

(f) the territorial area in which go to develop their economic activities, distinguishing whether it is national, EU or international level.


For these purposes, the taxpayer that will operate in the European Union will request its high in the register of intra-Community operators in the terms defined by regulation.

(g) the person or entity resident or non-resident status. In the latter case, specify if account or not permanent establishments, identified all of them, regardless of which they must register individually. If it is a permanent establishment, in the Declaration of high will identify the person or non-resident entity which belongs, as well as the rest of the permanent establishments of such person or entity who have given high in the Census of entrepreneurs, professionals and retainers.

(h) the tax regime in the corporation tax, the tax on the income of individuals or the tax on the income of non-residents, as appropriate, with mention Express systems and modes of taxation that will result from implementation and payments that incumbent on him.

(i) the tax regime in the value added tax, with reference to the periodic obligations arising from such a tax that apply and the deadline for the start of the activity, distinguishing the planned for the start of purchases and imports of goods and services used for the deliveries of goods and supplies of services which are the subject of its activity in the event that one and the other are different.

(j) the tax regime on taxes to be determined by regulation.

(k) in the case that concerned entities in Constitution, Declaration of high will contain, at least, the identification data and address full of persons or entities that promote its Constitution.

4. the Census Declaration of modification will contain any variation that affects the data entered in the alta declaration or in any other statement of previous modification, in the terms established by law.

5. the Census Declaration of low will be presented when the effective cessation in all the activities referred to in this article, in accordance with the regulations available.

6. the tax administration shall keep a register of intra-Community operators whereby taxable persons for value added tax carrying supplies and acquisitions of goods within the community, as well as certain supplies of services in the terms established by law will be high with the Census of entrepreneurs, professionals and retainers together.

7. persons or entities referred to in paragraph one of this article may be exempted by regulation present other content or census purpose statements established by the rules of each tax.

8. the societies Constitution showing the unique electronic document for electronically completing their Constitution, in accordance with the provisions of the law 7/2003 of 1 April, limited new company, amending the law 2/1995, of 23 March, limited liability companies, will be exempted from the obligation to present the Census Declaration of high , but will be forced to the presentation of statements of changes that apply to vary or should extend the information and circumstances contained in this single electronic document.

Sixth additional provision. Tax identification number.

1. any natural or legal person, as well as the entities without personality referred to in paragraph 4 of article 35 of this law, will have a number of tax identification for their relations in nature or with tax significance.

This tax identification number will be provided by the General Administration of the State, ex officio or at the request of the person concerned.

According to the rules will be regulated the procedure of allocation and revocation, the composition of the fiscal identification number and the form that should be used in relations of nature or tax significance.

2. in particular, who delivered or entrusted to credit funds, goods or values in the form of deposits or similar, obtained those credits or loans of any kind or carry out any other financial operation with a credit institution must be previously communicated to that entity's tax ID number.

This obligation shall be enforceable even if active or passive operations carried out with credit institutions have a transitional character.

Special rules and exceptions to the aforementioned obligation, as well as reporting obligations that must be offered credit in such cases may by regulation establish.

3. credit institutions may not deliver checks against the delivery of cash, goods, securities or other checks without notice of the tax identification number of the policyholder, and constancy of the Beltway and the identification of the policyholder. He is excepted from the above cheques issued against a bank account.

Similarly, credit institutions shall require the communication of the tax identification number to the persons or entities that submit the payment, when payment is not made in a bank account, checks issued by a credit institution. They will also in the case of cheques issued by anyone other than for amount exceeding 3,000 euros. In both cases should be proof of payment of the check as well as the identification of the holder submitted it to the collection.

According to the rules will be established the way in which credit institutions shall record and communicate the data referred to in the preceding paragraphs to the tax administration.

Seventh additional provision. Joint and several liability of the autonomous communities and local corporations.

1. the autonomous communities are responsible for solidarity with respect to the payment of tax debts incurred by entities of public law clerks, commercial companies whose share capital belongs entirely to the autonomous community or public voluntary associative institutions involving, in proportion to their respective contributions and without prejudice to the right to repeat that you can assist them , in your case.

2 local governments are responsible for solidarity with respect to the payment of tax debts by the entities referred to in paragraphs b)) and (c) of paragraph 3 of article 85 of Act 7/1985, of 2 April, regulatory Bases of Local Government, as well as that, where appropriate, are undertaken by the communities counties, metropolitan areas, entities from bottom to the municipality and by any public voluntary associative institutions scope those involving, in proportion to their respective contributions and without prejudice to the right to repeat that you can assist them, in their case.

The eighth additional provision. Bankruptcy proceedings.

Provisions of this law shall apply in accordance with provisions of the current bankruptcy legislation in every moment.

Ninth additional provision. The duty of information skills.

For the purposes of paragraph 1 of article 8 of the organic law 1/1982, of May 5, Civil protection of the right to Honor, privacy Personal and family and own image, shall be deemed competent authority the Minister of finance, the equivalent of the autonomous body, the organ of Government of the local authorities, the directors of Department of the State tax administration agency and its territorial delegates.

Tenth additional provision. Levying of civil liability for offence against the public Treasury.

1. in proceedings for crimes against the public Treasury, civil liability shall include the whole of the tax debt not uploaded, including delay interests, and for the administrative enforcement procedure shall be required.

2. once the decision is firm, the judge or court that complete execution will send testimony to the organs of the tax administration, ordering to proceed to its levy. In the same way will proceed when the judge or court would have agreed to the provisional execution of a contested judgment.

3 when fractionation been agreed payment liability according to article 125 of the Penal Code, the judge or court it shall inform the tax administration. In this case, the enforcement procedure will begin if the civilian head of the crime commit the terms of fractionation.

4. the tax administration shall report to the sentencing court, for the purposes of article 117.3 of the Spanish Constitution, of the processing and, where appropriate, of the incidents related to entrusted execution.

Eleventh additional provision. Economic-administrative claims in other matters.

1 may bring economic and administrative claim, upon filing of appeal, against decisions and acts of procedure that decide, directly or indirectly, to the bottom of the matter relating to the following matters Optional: to) fundraising of the State Tax Administration Agency acts relative to incomes of public law of the State and of public law entities linked or dependent on the General Administration of the State or related to income of public law tax or non-tax, other public administration.


(b) the recognition or liquidation by authorities or bodies of the ministries of finance and economy of obligations of the public Treasury and issues relating to payment transactions by these bodies with charge to the Treasury.

(c) the recognition and payment of all pensions and passive rights that is competition of the Ministry of finance.

2 economic-administrative claims with respect to the following acts will not be accepted: to) that give rise to claims prior to the judicial administrative proceedings, civil or labor or put an end to this route.

(b) the dictates in procedures in which is reserved to the competent Minister the resolution which finalized the administrative.

(c) the dictates under a law that excludes them from administrative claim.

3 will be entitled to claim administrative acts relating to matters concerning paragraph 1 any person whose legitimate interests are affected by the administrative act, as well as the General Auditor of the administration of the State or its delegates, in matters that extends the supervisory function that will confer the regulations.

4 will not be entitled to file an administrative complaint against acts relating to the matters referred to in paragraph 1: to) officials and public employees except in cases in which is immediately and directly violates a right which in particular is renowned or its legitimate interests to be affected.

(b) the individuals when they held by delegation of administration or as agents or representatives therein.

(c) the complainants.

(d) those who assume obligations under Covenant or contract.

(e) agencies or bodies that have rendered the contested act, as well as any other entity by the mere fact of being recipient of funds managed by such an act.

5 can bring the ordinary appeal persons or bodies referred to in paragraph 3 of this additional provision and the governing bodies of the ministries of finance and economy to be determined by law in matters within its competence.

6 may be brought the extraordinary appeal for the unification of criteria the governing bodies of the ministries of finance and economy to be determined by regulation.

7 may be brought extraordinary judicial review persons or bodies referred to in paragraph 3 of this additional provision, and executive bodies of the ministries of finance and economy to be determined by law in matters within its competence.

8. except as provided in the preceding paragraphs, the economic-administrative claims regulated in this additional provision shall apply the rules governing claims economicoadministrativas on tax matters contained in this law.

Twelfth additional provision. Composition of the economic and administrative courts.

The President and the members of the administrative courts shall be appointed among officials of the State and its autonomous bodies, of the autonomous communities and among officials of local administration with national rating, which meet the requirements and conditions to be determined according to the rules, acting as Secretary, a State Attorney.

Thirteenth additional provision. Participation of the autonomous communities in the economic and administrative courts.

1 in accordance with article 20 of the law 8/1980 of 22 September, financing of the autonomous communities, the participation of the autonomous communities in the State regional administrative courts, may be, in the terms established by law, in the following ways: to) through the appointment of officials of the autonomous communities in accordance with the twelfth of this law additional provision.

(b) through the creation, within the Regional Administrative Court, and by virtue of agreement between the Finance Ministry and the competent Ministry of the autonomous community, of a special room which will be chaired by the President of the Tribunal and integrated by the members thereof to be determined by law and by its Secretary as well as the administrative body of the autonomous community , and that will act as courtroom regarding claims relating exclusively to transferred taxes or to those State taxes whose performance corresponds entirely to the autonomous community.

2 a lack of agreement will proceed in the manner provided in paragraph a) above, as it is established by law.

Fourteenth additional provision. Amount of the economic-administrative claims.

With effects for economic-administrative claims which is filed after the entry into force of this law you amounts them to which paragraphs are concerned a) and b) of paragraph 2 of article 10 of Royal Decree 391/1996 of March 1, which approves the rules of procedure of the economic and administrative claims will be set at 150,000 and 1,800,000 euros respectively, until the adoption of a new regulation of administrative development.

Fifteenth additional provision. Rules relating to the real estate cadastre.

1. the infringements and sanctions in the cadastre area, shall be governed by its specific regulations.

2 article 27 of this law concerning the surcharges by untimely statement without prerequisite shall not apply to property declarations.

3. in the field of cadastral values notification, this law applies supplementary regarding provisions in the land specific legislation.

Sixteenth additional provision. Use of electronic, computer or telematic means in economic-administrative complaints.

1 electronic, computer or telematic means for the filing, processing and resolving economic-administrative claims may be used.

2 may be used such means for notifications to be carried out when the person concerned has designated them as preferred or had expressly consented to its use.

3. the documents that integrate a relevant to a claim file administrative economic-admin. will be available through the use of the means referred to in paragraph 1 of this provision.

4. the Minister of Finance shall regulate the aspects necessary for the implementation of these measures and create electronic records which may be applicable.

First transitional provision. Surcharges of the period, interest for delay and legal interest and responsibility in contracts and subcontracts.

1. the provisions of article 28 of this law shall apply to tax debts whose period starting from the entry into force of the same.

2. the provisions in paragraphs 4 and 6 of article 26 and paragraph 2 of article 33 relating to interest on arrears and legal interest shall apply to procedures, writings, and requests that are initiated or submitted after the entry into force of this Act.

3. the assumption of liability referred to in paragraph (f)) of paragraph 1 of article 43 of this law shall not apply to works or provision of services contracted or subcontracted and whose execution or delivery has been initiated before the entry into force of this Act.

Second transitional provision. Written tax-related queries and information about the value of real estate.

1. the provisions of articles 88 and 89 of this law shall apply to written tax consultations arising from the July 1, 2004. Queries submitted before that date will be governed by the provisions of article 107 of the law 230/1963, of 28 December, General tax, and in article 8 of law 1/1998, of 26 February, rights and guarantees of taxpayers.

2. the provisions of article 90 of this law concerning the information on the value of real estate shall apply to procedures, writings, and requests that are initiated or submitted after the entry into force of this Act.

Third transitional provision. Tax procedures.

1. the tax proceedings initiated before the date of entry into force of this law shall be governed by legislation prior to that date until its conclusion except as provided in the following section.

2 shall apply to proceedings initiated before the date of entry into force of this law the following items: to) paragraph 2 of article 62 of this law, concerning payment deadlines in volunteer period, when administrative closeout is notified after the entry into force of this Act.

(b) paragraph 2 of article 112 of this Act, concerning the notification by appearance, when publications are made after the entry into force of this Act.

(c) (3) of article 188 of this Act, concerning the reduction of 25 per cent of the sanction, when entry is made after the entry into force of this Act.

Of the 25 percent reduction provided for in paragraph 3 of article 188 of this Act when starting from the entry into force of this law occurs appealed sanctions before entering and will desist before December 31, 2004, the appeal or claim filed against the sanction and, in your case will also apply of the appeal or complaint lodged against the settlement from which derive the sanction.

(d) paragraph 3 of article 212 of this Act, relating to the effects of the filing of claims against sanctions or resources.


(e) paragraph 1 of article 223 of this Act, relating to the filing of the appeal deadline, when the Act or resolution subject to the appeal is notified of the entry into force of this Act.

3 articles 15 and 159 of this Act, relating to the Declaration of the conflict in the application of the tax rule, shall apply where the acts or business object of the report made after the entry into force of this Act. Acts or previous business provisions in article 24 of the law 230/1963, of 28 December, shall be their application, where appropriate, General tax.

Fourth transitional provision. Offences and penalties tax.

1. this law shall apply to the tax violations committed prior to its entry into force, provided that its application is more favourable to the offender subject and the penalty imposed has not acquired firmness.

No firm sanctions review and the implementation of the new legislation will take place by administrative and judicial bodies which are knowing claims and resources, after hearing the interested party.

2. the proceedings in tax matters initiated before 1 July 2004 are to end by December 31, 2004, without having them apply maximum resolution period provided for in paragraph 3 of article 34 of law 1/1998, of 26 February on rights and guarantees of taxpayers, and article 36 of the Royal Decree 1930 / 1998 11 September, by which the tax penalties develops and introduces the necessary adjustments in the Royal Decree 939/1986, of 25 April, which approves the General Regulation of the inspection of the tributes.

Fifth transitional provision. Economic-administrative claims.

1. this law shall apply to claims or assets that stand from the date of entry into force of the same. Applies to the filed previously with the rules prior to that date until its conclusion.

2. the period referred to in paragraph 1 of article 235 of this law concerning the filing of administrative complaints shall apply when the Act or resolution object of the claim is notified after the entry into force of this Act.

3. the provisions of paragraph 2 of article 240 of this Act shall apply to the economic-administrative claims that stand from one year from the entry into force of this law.

4. the fast-track procedure regulated in section 3 of chapter IV of title V of this law shall apply to economic-administrative claims that stand from one year from the entry into force of this law.

Sole repeal provision. Repeal legislation.

1 except as provided in the transitional provisions of this law, the entry into force of this law all provisions that are opposed to it and, among others, the following rules will be repealed: a) the law 230/1963, of 28 December, General tax.

(b) La Ley 1/1998, of 26 February, rights and guarantees of taxpayers).

c) La law 34/1980, of 21 June, reform of the tax procedure.

d) La Law 39/1980 of 5 July, Bases on administrative procedure.

(e) the legislative Royal Decree 2795 / 1980 of 12 December, which articulates Law 39/1980 of 5 July, Bases on administrative procedure.

f) Law 10/1985, of 26 April, of partial modification of the law 230/1963, of 28 December, General tax.

(g) the law 25/1995, of July 20, of partial modification of the General tax law.

(h) the law 33/1987, of 23 December, the State budget for 1988, article 113 concerning tax identification number.

(i) of Act 37/1988, of 28 December, the State budget for 1989, on census declarations relating to article 107.

((j) of the Act 21/2001, of 27 December, which regulates tax measures and administrative of the new system of financing of common regime autonomous communities and cities with statute of autonomy, paragraph c) of paragraph 1 of article 51 concerning the competence to resolve cases of fraud law.

2. the regulations issued in development of the repealed texts referred to in the preceding paragraph will continue to force, while not oppose as provided in this Act, until the entry into force of the various regulatory standards that can be held in development of this law.

3. references contained in regulations to provisions that expressly repealing be understood made to the provisions of this law governing the same subject matter than those.

First final provision. Modification of law 8/1989 of 13 April, fees and public prices.

Article 6 of law 8/1989 of 13 April, fees and public prices, shall be worded as follows: "article 6 concept.

Rates are taxes whose taxable is the private use or special use of the public domain, the provision of services or activities under public law which relate, affect or benefit in particular to the taxpayer, when services or activities non-application or voluntary reception for the required tax not provided or performed by the private sector."

Second final provision. Modification of the Royal Legislative Decree 1091 / 1988, of 23 September, which approves the revised text of the General Law on budget.

Paragraph 1 of article 32 of the Royal Legislative Decree 1091 / 1988, 23 September, which approves the revised text of the General Law on budgetary, shall be drafted in the following way: "1. for the purposes set forth in the previous article, the Treasury of the State shall, among others, prerogatives regulated in articles 77, 78, 79, 80" ", 93, 94, 109, 110, 111, 112, 160 and 161 of the Act 58/2003, of December 17, General tax."

Third final provision. Modification of law 19/1991 of June 6, the wealth tax: paragraphs one and two of article 6 of law 19/1991 of June 6, the wealth tax, shall be drawn up in the following way: "one. Taxable persons not resident in Spanish territory will be required to appoint a person or legal entity resident in Spain to represent them before the tax in relation to their obligations by tax administration, when they operate through a permanent establishment or when the amount and characteristics of the assets of the taxable person situated in Spanish territory so it is required by the tax administration, and to communicate such appointment, duly accredited, before the end of the tax period.

Two. Failure to comply with the obligation referred to in paragraph one shall constitute a serious tax offense and the sanction consist of fixed pecuniary fine of 1,000 euros.

The sanction imposed in accordance with the preceding paragraphs will graduate by increasing the resulting amount by 100 percent if the repeated Commission of tax offences.

The sanction imposed in accordance with this section shall be reduced pursuant to paragraph 3 of article 188 of the General tax law."

Fourth final provision. Modification of law 29/1987, of 18 December, the tax on inheritance and donations: one. Paragraph 2 of article 18 of law 29/1987, of 18 December, the tax on inheritance and donations, will be drafted in the following way: "2. stakeholders shall be entered in the Declaration which are required to present the real value attributed to each of the goods and rights included in the tax declaration according to article 31." This value will override the proven if it is over.

If the value referred to in the preceding paragraph has not been communicated, shall be granted them within ten days so that they make good the omission."

Two. Article 40 of law 29/1987, of 18 December, the inheritance and gift tax, shall be worded as follows: "article 40. Sanctioning regime.

1. tax violations of tax regulated by this law will be qualified and punished pursuant to the provisions of the General tax law, without prejudice to the specialties provided for in this law.

2 non-compliance with the obligation referred to in paragraph 2 of article 18 of this law shall be considered serious offense and the sanction will consist of fixed pecuniary fine of 500 euros.

The sanction will graduate by increasing the resulting amount by 100 percent if the repeated Commission of tax offences.

The sanction imposed in accordance with this section shall be reduced pursuant to paragraph 3 of article 188 of the General tax law."

Fifth final provision. Modification of law 37/1992 of 28 December, on value added tax: one. Article 170 shall be worded as follows: "article 170. Infractions.

One. Without prejudice to the special provisions laid down in this title, tax offences in this tax will qualify and will sanctioned in accordance with the provisions of the General tax law and other rules of general application.

Two. The following shall constitute tax offences:


1. the acquisition of goods by taxable persons received special of the equivalency surcharge system while in the corresponding invoices included expressly stated the equivalency surcharge, except for the cases in which the purchaser had noticed this to the Administration in the form determined by law.

2. obtaining, by action or omission, negligent or fraudulent, of an improper impact of the tax, provided that the recipient thereof is not entitled to the total deduction of supported quotas.

Persons or entities will be offenders subject target of operations concerned which are responsible for the Act or omission referred to in the preceding paragraph.

3rd the unfair impact on Bill, by people who are not taxable persons of the tax, dues tax unless you have proceeded to the entry of the same.

4th the entry in the autoliquidación for the same period of the quantities of which is taxable person recipient of operations in accordance with the numbers 2nd and 3rd paragraph one of article 84 and article 85 of this law."

Two. Article 171 shall be worded as follows: "article 171. Sanctions.

One. Offences contained in paragraph two of the previous article will be serious and will be sanctioned in accordance with the following rules: 1 the established in the ordinal 1 of paragraph two, with proportional pecuniary fine of 50 percent of the amount of the equivalency surcharge that had due impact, with a minimum amount of 30 euros for each of the acquisitions without the corresponding impact of the equivalency surcharge.

2. in the ordinal 2 of paragraph two, with proportional pecuniary fine of 50 percent of the benefit improperly obtained.

3rd those set out in paragraph 3 of the section two, with proportional pecuniary fine of 100 per cent of contributions improperly passed, with a minimum of 300 euros for each invoice or substitute document in which the infringement occurs.

4th in the ordinal 4th of paragraph two, with proportional pecuniary fine of 10 percent of the fee corresponding to operations not included in the autoliquidación.

Two. The sanction imposed in accordance with provisions in the standard 4th of paragraph one of this article shall be reduced pursuant to paragraph 1 of article 188 of the General tax law.

3. The sanctions imposed in accordance with the provisions in paragraph one of this article shall be reduced pursuant to paragraph 3 of article 188 of the General tax law.

Four. The penalty of loss of the right to obtain tax benefits shall not apply in relation to the exemptions laid down in this law and other regulations of the value added tax."

Sixth final provision. Modification of law 38/1992 of 28 December, excise.

One. Amending article 19 which shall be drafted in the following way: "article 19. Offences and penalties.

1. the regime of offences and sanctions in the field of excise shall be governed by the provisions of the General tax law, specific standards that are established in this law and those contained in the following sections for each of these taxes.

In particular, when the sanctions imposed in accordance with the provisions in this law arising from the previous regularization of the tax situation of the obligor, shall apply reductions regulated in paragraph 1 of article 188 of the General tax law.

The fines imposed in accordance with the provisions of this law shall be reduced pursuant to paragraph 3 of article 188 of the General tax law.

2 in any case, constitute serious tax offences: to) the manufacture and importation of products subject to the excise with non-compliance with the conditions and requirements set out in this Act and its regulations.

(b) the movement and holding of products subject to excise duty of making commercially when without compliance with paragraph 7 of article 15.

3. the offences referred to in the preceding paragraph will be sanctioned with proportional pecuniary penalty of 100 percent of the quotas which would correspond to the quantities of products, calculated by applying the rate in force on the date of discovery of the offence.

The sanctions will graduate to increasing the penalty by 25 percent when there is repeated Commission of tax offences. This circumstance will be appreciated when the offender, within the two years prior to the Commission of the new offence, had been sanctioned by resolution firm administrative for breaking any of the prohibitions set forth in the preceding paragraph.

Similarly, sanctions will graduate by increasing the penalty by 25 percent when the offence is committed through the breach of control rules.

4 the Commission of serious tax offences may be imposed, in addition, the following sanctions: a) the temporary closure of the establishments that hold offenders for a period of six months, which shall be agreed, where appropriate, by the Minister of finance, or decommissioning of the same, which shall be agreed, where appropriate, by the Council of Ministers. Decommissioning can remember when the offending subject had been sanctioned by resolution firm in administrative proceedings by the Commission of a serious offence within the previous two years which had given rise to the imposition of the sanction of temporary closure of the establishment.

(b) seal for a period of six months or the final seizure of vending equipment, when the offences are committed through them. You can remember the final seizure when the offending subject had been sanctioned by resolution firm in administrative proceedings by the Commission, through the device of automatic sale, of a serious offence within the previous two years which had resulted in the imposition of the sanction of sealing of the device.

For the purposes of the imposition of the sanctions provided for in the present letter, both the owner of the vending machine and the owner of the establishment where is located shall be regarded as infringing subjects.

Except in the cases set out in paragraph (c)) next, the imposition of these sanctions will be agreed by the competent authority for the imposition of the main sanction.

((c) However, when the imposition of the sanctions provided for in paragraph (b)) concur with the imposition of the provided for in paragraph a) above, shall be the definitive seizure of the device of automatic whenever the definitive closure of the establishment is agreed. In cases in which occurs this concurrency, the imposition of sanctions will be agreed by the bodies referred to in paragraph a).

5. the movement of products subject to excise duty of manufacture without be accompanied by the documents according to the rules established, when it is not serious tax offense, shall be punished, in concept of minor tax violation, with proportional pecuniary fine of 10 percent of the quota which would correspond to products in circulation, with a minimum of 600 euros.

6 the possession, for commercial purposes, of work tobacco Council who do not have tax marks or recognition, where such requirement is enforceable by law, shall be punished: a) a fine of 75 euros per each 1,000 cigarettes having commercial purposes without flaunting those marks with a minimum amount of 600 euros for each infringement.

(b) a fine of 600 euros for each infringement committed on the other manufactured tobacco.

The sanctions set out in paragraphs a) and b) above will graduate by increasing the amount of the fine by 50 percent in the case of repeated Commission of these offences. The Commission repeated will be appreciated when the offending subject, within the two years prior to the Commission of the new offence, had been sanctioned by resolution firm in administrative proceedings by the Commission of the offences referred to in this paragraph."

Two. Article 35 shall be drafted in the following way: "article 35. Offences and penalties.

They constitute serious tax offences: a) the existence of differences in more in relation to the acquired alcoholic strength by volume of the wine or fermented beverages stocked in a factory of intermediate or used in the same products.

The sanctions consist of proportional pecuniary fine of 100 per cent of the quota which would correspond to the difference expressed in hectolitres of pure alcohol, by applying the tax rate established for the tax on Alcohol and beverages derived.

(b) the existence of differences in less in relation to alcoholic strength by acquired of intermediate products in the manufacturing process, in stock at factory or out of it.

The sanctions consist of proportional pecuniary fine of 100 per cent of the quota which would correspond to the difference expressed in hectolitres of pure alcohol, by applying the tax rate established for the tax on Alcohol and beverages derived.

(c) the existence of difference in more in raw, other than alcohol and derived drinks, in factories of intermediate products, which exceed the percentages authorized by regulation.


The sanctions consist of proportional pecuniary fine of 100 per cent of the quota which would correspond to intermediate products whose manufacture were to be delivered the raw, boasting is that, unless evidence to the contrary, the intermediate products that were to be delivered, they would have an acquired alcoholic strength by volume of more than 15 per cent vol."

3. Paragraphs 1 and 2 of article 45 shall be drawn up in the following manner: "(1. En los supuestos que a continuación se indican, que tendrán el carácter de infracciones tributarias graves, se impondrán las sanciones especiales que para cada uno se detallan: a) start-up of the alcohol-producing devices in breach of the procedures laid down by regulation or the declared work period has expired" It shall be punished by a proportional pecuniary fine of 150 percent of the fee that would apply the tax rate in force at the time of the discovery of the offence to production volume, expressed as hectolitres of pure alcohol at a temperature of 20 oC, which could obtain on uninterrupted since expired last statement of work, if any up to the date of the discovery, with a maximum of three months.

(b) seals break enabling the operation of alcohol or sealed deposits extraction devices, shall be punished with pecuniary penalty proportional of 100 per cent of calculated quotas according to the preceding paragraph or of the corresponding to the total capacity of the container, respectively, except that this break is has given knowledge to management prior to its discovery by this.

(c) the differences in raw in factories of alcohol exceeding the percentages authorized by law, will be sanctioned with proportional pecuniary fine of 100 per cent of the quota which would correspond to the pure alcohol which could be manufactured using such raw.

(d) the lack of tax marks or recognition, exceeding 0.5 per 1,000 maltodextrine, counts carried out in approved establishments for bottling beverages derived, shall be punished by a proportional pecuniary fine of 150 percent of the fees that would apply the tax rate in force at the time of the discovery of the offence to the volume of pure alcohol corresponding to the amount of beverages derived whose circulation could have been covered by such marks, so-called beverages with an alcoholic strength by volume gained 40 per cent vol. and bottled in containers of greater capacity according to type of brand."" 2. the total regeneration of alcohols or partially denatured shall constitute serious tax offense which is punishable, without prejudice to the requirement of the tax fee, proportional pecuniary fine of three times the amount calculated by applying to the volume of alcohol regenerated, expressed in hectolitres of pure alcohol at a temperature of 20 oC, the existing tax rate at the time of the discovery of the offence , and can, in addition, impose the penalty of the closure of the establishment occurred this feedback, as foreseen in paragraph 4 of article 19 of this law. Shall be deemed totally or partially denatured alcohol has been regenerated when not justify their use or destination."

Four. Paragraphs 1, 4 and 5 of article 55 shall be drawn up in the following manner: "1. serious tax offense shall constitute a failure to comply with the prohibitions and limitations on use set forth in article 54 of this law." "" Such infractions will be sanctioned according to what is available in this article, regardless of the sanctions that could proceed, in accordance with article 19 of this law, by the possible Commission of other tax violations. "" 4 the sanction imposed to the author or to each of the authors shall be: to) when the engine of the vehicle, device or vessel which is the infringement note until 10 fiscal Horsepower, fixed pecuniary fine of 600 euros and not pecuniary sanction of one month of sealing and immobilization of the vehicle, device or vessel. If the sealing and immobilization is followed serious prejudice for the broader public interest, this not shall be imposed and the sanction consist of fixed pecuniary fine of 1,200 euros.

(b) in engines of more than 10 to 25 fiscal Horsepower, pecuniary fine sets of 1,800 euros and not pecuniary penalty of two months of sealing and immobilization of the vehicle, device or vessel. If the sealing and immobilization is followed serious prejudice for the broader public interest, the sanction will consist of fixed pecuniary fine of 3,600 euros.

(c) in engines of more than 25 up to 50 fiscal Horsepower, pecuniary fine sets of 3,600 euros and not pecuniary penalty of three months of sealing and immobilization of the vehicle, device or vessel. If the sealing and immobilization is followed serious prejudice for the broader public interest, the sanction will consist of fixed pecuniary fine of 7,200 euros.

(d) in engines of more than 50 fiscal Horsepower, pecuniary fine sets of 6,000 euros and not pecuniary penalty of four months of sealing and immobilization of the vehicle, device, or boat. If the sealing and immobilization is followed serious prejudice for the broader public interest, the sanction will consist of fixed pecuniary fine of 12,000 euros.

"" (e) in the cases referred to in paragraph a) of paragraph 2 above, the sanction shall be fixed pecuniary fine of 600 euros. "" 5. in cases of repeat of this kind of offences Commission amounts and periods set forth in the preceding paragraph will be doubled.

This circumstance will be appreciated when the offender, within the two years prior to the Commission of the new offence, had been sanctioned by resolution firm administrative for breaking any of the prohibitions established in the preceding article."

Seventh final disposition. Modification of law 20/1990 of 19 December, on Fiscal regime of cooperatives.

Paragraph 3 of article 4 of law 20/1990, of 19 December, on Fiscal regime of cooperatives, will be drafted in the following way: "3. the breach of the obligations contained in the two preceding paragraphs is considered mild tax violation and shall be punished in accordance with the provisions of the General tax law for census declarations."

Disposal the eighth. Modification of law 20/1991 of June 7, modification of the tax aspects of the Canarian Fiscal economic regime.

Article 63 of the law 20/1991 of June 7, modification of the tax aspects of the Canarian Fiscal economic regime, shall be worded as follows: "article 63. Offences and penalties.

1. tax violations in this tax will qualify and will sanctioned in accordance with the provisions of the General tax law and other rules of general application, without prejudice to the specialties provided for in this title.

The fines imposed in accordance with the provisions of this law shall be reduced pursuant to paragraph 3 of article 188 of the General tax law.

2 the issuance of invoices constitutes tax infringement by taxable persons included in the special diet of retailers without corresponding invoices included expressly recorded its status as such.

The offence provided for in this section will be serious.

The sanction consist of fixed pecuniary fine of 30 euros for each of the invoices without register the condition of retailer.

3 obtaining, by action or omission, negligent or fraudulent, improper impact of the tax, is tax infringement provided that the recipient thereof is not entitled to the total deduction of supported quotas.

Persons or entities will be offenders subject target of operations concerned which are responsible for the Act or omission referred to in the preceding paragraph.

The offence provided for in this section will be serious.

The sanctions consist of proportional pecuniary fine of 50 percent of the benefit improperly obtained.

4 the inappropriate impact constitutes infringement tax invoice by persons who are not taxable persons of the tax, dues tax unless you have proceeded to the entry of the same.

Equally constitutes tax violation the impact by taxable persons of the tax of tax dues at a rate higher than the legally established and that have not been returned to those who endured them or declared in the deadlines of the tax due. The penalty for the Commission of this offence will be compatible with the appropriate application of article 191 of the General tax law.

The offence provided for in this section will be serious.

The sanctions consist of proportional pecuniary fine of 100 per cent of contributions improperly passed, with a minimum of 300 euros for each invoice or substitute document in which the infringement occurs. In the case of taxable persons of the tax, the basis of the sanction consist of the difference between the fee for the application of the legally applicable tax rate and the improper sales.


5 non-appropriation constitutes tax infractions in the autoliquidación for the same period of dues which will be taxable person recipient of operations in accordance with paragraph 2 of number 1 of article 19 of this law and paragraph 2 of article 25 of law 19/1994.

The offence provided for in this section will be serious.

The sanctions consist of proportional pecuniary fine of 75 per cent of the tax quota corresponding to operations not included in the autoliquidación.

The sanction imposed in accordance with this section shall be reduced in accordance with the provisions of paragraph 1 of article 188 of the General tax law.

6 constitutes tax violation removing imported goods unless the tax administration Canaria has previously authorized their rising in the terms provided for by law, as well as dispose of the property without the required authorization until, by the services of the tax administration Canaria, had proceeded to their physical examination or taking of samples, in the case that he had communicated by such services to the importer or person acting on their own intended to make operations concerned.

The offence provided for in this section will be serious.

The sanctions consist of fixed pecuniary fine of 600 euros.

7 constitutes tax infringement move from the place in which they are imported goods in relation to which non-granted its lift, or manipulate them without the required authorization.

The offence provided for in this section will be serious.

The sanctions consist of fixed pecuniary fine of 1,000 euros.

8 constitutes tax violation failure to comply with the requirements, conditions and obligations, expected for the authorisation and operation of special regimes, as well as those relating to areas, warehouses, or other authorized deposits.

The offence provided for in this section will be serious.

The sanctions consist of fixed pecuniary fine of 3,000."

Ninth final disposition. Enabling legislation.

The Government will dictate how many provisions are necessary for the development and implementation of this law.

Tenth final disposition. Regulatory development of actions and procedures by means of electronic, computer and telematic and relating to means of authentication.

In the field of competence of the State, the Minister of finance may issue the corresponding implementing rules applicable to the proceedings and tax procedures to be performed by electronic, computer or telematic means and those related to the means of authentication used by the tax administration.

Eleventh final disposition. Entry into force.

This law shall enter into force on 1 July 2004, except paragraph 2 of the fourth transitional provision which shall enter into force on the day after the publication of this law in the "official bulletin of the State".

Therefore, command to all Spaniards, private individuals and authorities, which have and will keep this law.

Madrid, 17 December 2003.

JUAN CARLOS R.

The Prime Minister, JOSÉ MARÍA AZNAR LÓPEZ

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