Spanish Tax Inspection Minutes and Penalty Reductions

Tax Inspection Minutes and Their Legal Effects

Agreed Assessments and Penalty Reductions

Agreed Assessments (Actas con Acuerdo) involve the termination of the procedure through an agreement between the interested party and the Tax Inspection. This results in a 50% reduction of the applicable penalty.

• Payment and Guarantees: If guarantees are provided, you may request rescheduling or payment. Security interests apply to the payment; otherwise, payment must be made within the voluntary period (Art. 62.2 LGT).
• Waiver: This procedure implies a renunciation of separate penalty files.
• Tacit Settlement: The penalty settlement is considered notified and final if no material errors are reported within 10 days from the date of the record.

Conformity Assessments and Prompt Payment

Conformity Assessments (Actas de Conformidad) provide a 30% reduction in the penalty. An additional 25% reduction is applied for prompt payment or satisfaction within the established deadlines.

• Tacit Settlement: If the proposed settlement is not corrected within one month of signing the minutes, it is considered accepted.
• Evidence: The facts and tax-determining elements accepted by the interested party can only be contested by proving a factual error.

Dissent Assessments and Express Settlements

Dissent Assessments (Actas de Disconformidad) carry no limitations on the right to appeal, but they do not offer penalty reductions. There is no tacit settlement in these cases; the Administration must expressly dictate a settlement after considering the complainant's allegations.

Consequences of Tax Procedure Expiration

The completion of a file due to its cessation (lapse) can be attributable to the Administration or forced. The following rules apply:

1. It can be applied by the Administration's own motion or upon request.
2. It does not involve the prescription of any legal rights.
3. Acts performed in expired procedures lose their effectiveness in interrupting the prescription period.
4. These procedures are not considered administrative requirements for the application of surcharges for belated adjustments.
5. Expiration may end the accrual of default interest if the delay is caused by the Administration.
6. Generally, it prevents the opening of a new procedure for the same purpose.

Legal Effects of Binding Tax Queries

The response to a tax query has the following effects:

• Binding Nature: The criteria are linked to the Administration, except in cases of new facts, changes in legislation, or changes in jurisprudence.
• Extension to Third Parties: The effects extend to third-party consultants who find themselves in a similar factual situation.
• Exclusion of Punishment: Penalties are excluded in cases with substantial identity to the query.