Treasury: the Refunds deadline is approaching very soon…

The maximum time limit that the Treasury has to pay back the refunds of the 2017 Income Tax is ending. What do you do when you receive a mandate from the Spanish Inland Revenue?

As of December 31, 2018, refunds from the Tax Agency will be made with default interests in favour of the taxpayer.  Usually, a few months before that date, the Treasury sends an official notification. We can all imagine that this is not a simple thank you letter. On the contrary, it is normally a data requirement that will later become a limited investigation.

For this reason, this page, from the Pérez Parras Economists & Lawyers Firm in Málaga and Nerja, is to set the guidelines on how to proceed when receiving such a notification:

HOW DOES THE TREASURY SEND NOTIFICATIONS TO TAXPAYERS?

By Post:

As a rule, notifications are sent by certified mail. The Postmaster has the obligation to make at least two delivery attempts. If he cannot deliver the mail, he will leave a notice of arrival, and the taxpayer will have a period of approximately 7 days to collect the Tax notification at a post office.

DEH:

When a taxpayer has an E-mail Address (DEH), he will receive the notification in his electronic mailbox. In order to have an DEH, you must have a digital certificate. Therefore, if you are unable to pick up your Treasury letter from the post office, you can download it from your e-mail.

Receiving a notification from the Treasury often causes uncertainty and fear to the taxpayer

Receiving a mandate from the Treasury tends to frighten people and to generate insecurity for any person, even if all is fine. But the mere fact of being investigated by the Treasury is often cause for concern. However, do not panic…!!!!!

WHAT IF I RECEIVE A NOTIFICATION FROM THE SPANISH TREASURY?

When you have the letter in your hand, take the following steps:

1.- Make a note of the date of receipt of the notification. To answer the requirements, the Spanish Inland Revenue Office gives the taxpayer a period of 10 business days, excluding Saturdays, Sundays or holidays.

2.- Read the request carefully. It is very important to be clear about the kind of information the Tax Office requires. These notifications are not easy to understand because they use very technical terms. It is advisable that you consult professionals for a good accomplishment. Under those circumstances, in the Pérez Parras Economists & Lawyers Firm in Málaga and Nerja, we have a team of experts in tax matters at your disposal to help you in whatever you need, especially regarding the Treasury.

3.- Prepare the brief of allegations. In the brief, you must include basic information, such as the department and competent office of the AEAT to which it is to be addressed, your taxpayer information, file number and subject. Add a text where the causes are alleged and indicate what documentation you are providing.

4.- Submit the document. You have several ways of doing it. But we’re going to indicate the two most usual ones.

Print it out:

– Print the brief of allegations and together with a copy of all the documentation, in person, submit everything in the registration department at the Tax Agency. Once submitted, they will give you a proof of documentation receipt with a registration number.

Digital signature:

– If you have a digital signature, from the Electronic Office of the Tax Agency, in the section of Outstanding Procedures, you can access “answer requests received or provide documentation related to a notification received from the AEAT”.

And then?

Once submitted, just wait for an answer from the Administration. Be patient, it will not be immediate. The maximum period they have to answer will be six months from the submission of the brief.

Not answering the Treasury in due time may cause irreversible consequences to the taxpayer

CONSEQUENCES OF NOT ANSWERING THE MANDATE

Another key point: NOT answering the notification can have irreversible consequences. First, not answering a request means you agree with the proposal of the Tax Agency and that you will have to pay the difference according to their calculations. Second, you might well have to pay possible sanctions for not providing the requested documentation.

Once again, if you find yourself in this situation and you want us to help you, do not hesitate to consult our office of Economists & Lawyers in Malaga and Nerja  and we will study your case carefully. All things considered, we advise you not to hesitate to have our experts in the field answer the Tax requirements. That way, you will be sure to avoid tremendous headaches!!