It is very common that Treasury takes advantage of the last weeks of the year to send letters to taxpayers. The objective of these notifications, in most cases, is about your Income Tax return, although on other occasions it may be a notification to inform you of a fine or sanction.
Although the deadline to submit the Income Tax return ended on July 1, 2024, the Tax Agency is still within the deadline to make refundsand in some specific situations it may be delayed even more and pay taxpayers after December 31.
Another letter that may be received in relation to the Income Tax return before the end of the year is in cases where the Income was returned and was divided into installments. If the taxpayer has not yet met the second deadline that ended on November 5, the Tax Agency can claim it, as well as if any irregularity or incident has been detected in the declaration presented.
It may also be that the Treasury require additional information on the declaration or simply has nothing to do with the Income Tax and is to notify a penalty for another reason
What are the notifications sent by the Treasury
Treasury can send notifications in the form of a letter for various bureaucratic procedures. Some of these are the following:
- Informative Letter: The Tax Agency sends this letter with the purpose of informing the taxpayer of a relevant fact. In this case, the recipient does not need to respond.
- Request for Disagreement: If the information on the person’s tax return does not match their tax reports, the Treasury sends a request. The taxpayer must respond by justifying his situation to avoid sanctions.
- Liquidation Proposal: If the Administration considers that there is erroneous information that must be corrected, a settlement proposal is sent to the taxpayer.
- Procedure Resolution: If the taxpayer has a procedure in progress with the Treasury, they will receive a resolution that will indicate the final result of said procedure.
- Providence of Constraint: The Tax Agency uses this letter to establish the date on which an outstanding debt will be charged to the taxpayer. If he does not have the money, he can respond to request a postponement or file an appeal.
- Seizure Diligence: If the collection of the debt must be immediate, the Administration sends a seizure procedure to the taxpayer.
- Inspection Investigation Start: When the Treasury opens an inspection, the taxpayer is sent an initiation of inspection investigation in which relevant documentation will be requested.
- Sanctioning File: In the event that the taxpayer has committed an infraction, the Treasury will send a sanctioning file to inform you about it.
Consequences of not responding to Treasury notifications
In the event that the letter received is not merely informative, and is some type of Treasury requirement, it must be taken into account that, Failure to heed these notifications could be grounds for sanctions.
And according to one ruling by the Central Economic Administrative Court (TEAC), the Tax Agency will be able to fine taxpayers who do not respond to its requirements duly notified without the need to demonstrate that this entails a specific impact.