In addition to doing so during the Rent campaign, Tax authorities It also sends letters to its taxpayers throughout the year, and some of them, such as the requirements, They are mandatory to answer. In fact, Failure to respond to these notifications from the Tax Agency may lead to sanctions of up to 600,000 euros in the most serious cases.
Furthermore, it has been the Constitutional Court (TC) who has supported the amount of these sanctions for the companies that obstruct tax inspectionsby dismissing a question of unconstitutionality raised by the Supreme Court regarding the proportionality of said fines, according to ‘CincoDías’. Although they are recognized as severe, the magistrates have considered that The sanctions of up to 600,000 euros do not present a “patent and excessive imbalance” in relation to the objective of the normwhich is to guarantee collaboration with the Tax Administration.
Thus, the Association of Tax Inspectors considers that the sentence also affects other fines contemplated in Law 58/2003, which can be consulted in this Official State Gazette, which includes all tax infractions due to resistance, obstruction, excuse or refusal to the actions of the tax administration.
What is considered an infraction due to resistance or refusal to the Treasury according to the regulations?
Article 203 of the General Tax Law of Spain establishes infractions related to actions that hinder, obstruct or evade compliance with the requirements of the Tax Administration. This article identifies five specific behaviors which, when notified to the taxpayer, can hinder or prevent the work of tax inspection and control, in order to guarantee compliance with tax obligations. The prohibited conducts are the following:
- Do not allow access to documents, records, files or other data relevant for tax purposes.
- Failure to respond to a formally notified request.
- Do not appear without justification when summoned by the Tax Administration.
- Prevent the entry or stay of officials in places related to tax obligations.
- Coerce or intimidate tax Administration officials.
Sanctions for not responding to Treasury requirements
The sanctions imposed by the Tax Agency vary depending on the severity and recidivism, and affect both individuals and entities, and may be from 150 to 600,000 eurosdepending on the case.
Fines for not meeting requirements
- Fixed fine of 150 euros for not meeting a request.
- Fine between 300 and 600 euros for repeat non-compliance.
Serious violations
These are fines related to failure to appear, delivery of documents or access to information.
- 300 euros in the first request.
- 1,500 euros in the second requirement.
- Proportional fine of up to 2% of the turnover in the third breach, with sanctions ranging from 10,000 to 400,000 eurosdepending on the severity of the omission.
Repeated violations in the delivery of mandatory information
- The penalty can reach up to 3% of the turnover, with fines of between 15,000 and 600,000 euros.
Penalties during a tax inspection
- Taxpayers without economic activity: Fines between 1,000 and 100,000 eurosaccording to the number of unfulfilled requirements and the amount of omitted operations.
- Taxpayers with economic activity: Fines between 20,000 and 600,000 euros or up to 2% of the turnover if access to documents and accounting data is prevented.
Reduction of the penalty for early compliance
- If the taxpayer complies with the requirement before completing the sanctioning procedure, the fine is reduced by 50%. For example, a fine of 150 euros would be reduced to 75 euros.