Taxpayer Rights and Official Tax Consultation Procedures

Taxpayer Rights and Guarantees

Enumerating all taxpayer rights and obligations would be an arduous and likely unhelpful task, as nearly all tax standards define both rights and corresponding obligations. However, Article 34.1 of the LGT provides a specific, though not exhaustive, enumeration of taxpayer rights and guarantees. Article 34 outlines, among others, the following rights and guarantees:

• Right to be informed and assisted by tax authorities regarding the exercise of their rights and the fulfillment of their tax obligations.
• Right to know the processing status of proceedings in which they are a party.
• Right to know the identity of the authorities responsible for the staff handling actions and procedures in which they are involved.
• Right to request and obtain certified and stamped copies of documents held by the Administration, and their return when no longer required for the record.
• Right not to provide documents already submitted and held by the acting Administration, provided the date of submission and the procedure for which they were provided are stated.
• Right for actions of the Tax Administration requiring their collaboration to be conducted in the least burdensome manner, provided this does not prejudice compliance with their tax obligations.
• Right to obtain, at their own expense, copies of documents comprising the administrative record relevant to their case.
• Right to make submissions, provide documents deemed appropriate, and be heard in hearing procedures and requirements established by law.

Written Tax Consultations

These are regulated in Articles 88 and 89 of the LGT. In accordance with Article 88, taxpayers may submit queries to the Administration regarding the tax classification or designation applicable to their specific case. Such consultations must be submitted before the deadline for exercising rights, fulfilling obligations, making declarations, or conducting self-assessments.

Certain organizations may also submit queries when issues arise that affect the generality of their members.

Tax queries are answered within six months of their submission; the absence of a response within this period does not imply acceptance of the criteria expressed in the consultation letter.

The effects of answering tax queries are addressed in Article 89. The answer will have binding effects on public finances for the subject who made the query. The administration must apply the criteria expressed in its replies to any subsequent requirement, provided there is an identity of facts and circumstances.

The submission of a query does not interrupt the calculation of time for compliance with tax obligations. Moreover, the answer is informative and cannot be directly appealed. However, administrative acts subsequently issued in accordance with the criteria expressed in the response may be appealed.