Deadlines to respond to the Spanish Tax Agency: what you need to know

In tax procedures, timing is everything. Responding late can mean losing your right to defend yourself or paying surcharges that could have been avoided.

How deadlines are counted

• Working days: Saturdays, Sundays and public holidays are excluded.
• Monthly deadlines: counted date to date, from the day after service.
• The deadline starts the day after the notice is deemed served.

Most common deadlines

• Information request: usually 10 working days.
• Objections to a proposed assessment: 10 to 15 working days, depending on the procedure.
• Appeal for reconsideration (reposición): one month.
• Economic-administrative claim: one month.
• Payment after an enforcement order: if served between the 1st and 15th, by the 20th of that month; if served between the 16th and month-end, by the 5th of the following month.

Can I ask for more time?

In some steps you can request an extension before the deadline expires, provided it doesn't harm third parties. It is not automatic, so ask in good time.

Our advice

As soon as you receive the notice, send it to us. We work out your exact deadline and tell you what to do before it expires.