What to do if you receive a notice from the Spanish Tax Agency: a step-by-step guide

Receiving a notice from the Spanish Tax Agency (Agencia Tributaria) is one of the most stressful moments for any business owner. The good news is that, if you act in an orderly way and on time, most cases can be resolved.

1. Don't ignore it

An electronic notice is deemed served when you open it. If you don't open it within 10 calendar days of it being made available, it is treated as rejected and the procedure continues: deadlines start running even if you haven't read it.

2. Identify the type of notice

The first page usually states the procedure. The most common are:

• Information request: the Agency asks for documents or clarification.
• Proposed assessment: it considers you owe more tax and allows you to object.
• Penalty proceedings: it intends to impose a fine.
• Enforcement order: the debt wasn't paid on time and surcharges are added.
• Seizure order: balances, receivables or assets are to be withheld.

3. Check the deadline

Each procedure has its own deadline. An information request usually gives 10 working days; objections to a proposed assessment, 10 to 15 working days; and an appeal, one month from the day after service.

4. Gather the documents

Save the full notice as a PDF, find the CSV (secure verification code) and gather the related invoices, contracts, statements and returns.

5. Get advice before responding

Whatever you reply stays on file. An incomplete or poorly framed response may lead to an assessment or a penalty. A specialised lawyer will assess whether to provide documents, object or appeal.

At Gestnoti we review your notice with no obligation and give you a quote before we start.