This Monday, June 30, the rental campaign ends. Therefore, it is important that taxpayers who have left to pay with enough money in their bank account if you have domiciled the payment, since it will be this day when the Tax Agency makes the first charge and, if the account does not have enough balance, I could apply a surcharge of at least 5%.
Now, there are in certain cases in which the Tax Agency may need to check. And there enter the so -called ‘letters of fear’, as these notices are colloquially known. As reported from TaxDown, these checks can be of three types:
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- Information requirement: When the declared data does not coincide with those that the Treasury has in its records. In this case, they will request the necessary documentation to justify the mismatch.
- Liquidation proposal: It occurs when the Tax Agency has made a correction in the declaration. If you do not agree with it, there can be an allegation.
- PROCEDURE RESOLUTION: It occurs when the process is over and the Treasury communicates the decision taken after reviewing the allegations. If applicable, they will notify the final liquidation.
Likewise, the Tax Agency can also carry out a fiscal investigation. In this case, all the documentation provided is to be reviewed. “In this notification they will inform us of the beginning of a procedure, their scope and the appointment you have to appear in the Tax Agency. It is quite important to answer and collaborate since, if you do not, you can worsen our situation,” they report from the Taxdown website.
How to answer a farm requirement
The aforementioned fiscal advice explains that the Tax Agency itself, in the letter sent, details how to respond to the requirement. It is possible to do it online, through its electronic headquarters, if there is a digital certificate or electronic DNI and the Verification Safe Code, which is in the requirement sent by the AEAT.
To do this, you would only have to enter the ‘outstanding procedures’ section and then in ‘answer requirements or present documentation related to a document received from the AEAT’. It would be necessary to fill in the requested data and click on ‘present’ once all the information provided. However, you can also answer by postal mail or request a face -to -face appointment with the Treasury.
Regardless of the chosen method, there is a period of 10 business to respond (there are no weekends and holidays) and, in case of not doing so, and not presenting the documentation required by the Treasury, this could impose an economic sanction that oscillates, in general terms, between 150, 300 and up to 600 euros, as stated in article 203 of the General Tax Law. If the required documentation and information are still denying, these fines would go up.
Finally, as we anticipated at the beginning, the Treasury can also apply surcharges for not complying with the payment of the income statement in time. Initially, it will be 5% but, if after receiving the letter, the amount that corresponds to us within the indicated period will still be paid, it will be 10 or 20% (the latter, when a year has passed, and it would be necessary to add the interest interest).