Inspection, tax litigation and tax crime

Tax inspection

Adequate tax advice and planning can avoid surprises and unpleasantness in the event of an inspection or verification by the tax authorities.

Currently, and given the obligatory nature of electronic communications for many entities in their relations with the general government, a large number of inspection actions are initiated by means of a communication made available to taxpayers at their Enabled Electronic Address (DEH), which is why it is essential to be aware of the Electronic Notifications Mailbox.

Whether you have received notification of the start of a tax audit, or you suspect that an inspection has begun, you may still be in time to take decisions that reduce the risk of tax assessments, surcharges and penalties.

Do you have any doubts? We can help you

Send us your message using the form or call us on 911 433 038

How to act in case of an inspection?

The most important thing in the event of an inspection is to have professional advice that not only avoids the start of the inspection, but also, in the event that it has already begun, allows the taxpayer to defend itself with an adequate strategy, the result of experience, knowledge of taxation, knowledge of the inspection process and subsequent defence.

Sometimes, it is necessary to file complaints or appeals before the Tax Agency itself, and doing so in the right way can lead to very positive results.

Some of the procedures that specialists in tax law can carry out before a tax inspection are as follows:

  • Appeals for administrative reconsideration
  • Tax complaints
  • Appeals on a point of law
  • Refunds of undue income

How does an inspection end?

Tax inspections can end with three types of assessments, which in turn have different effects and consequences:

  • Tax assessments with agreement.
  • Conformity assessments.
  • Non-conformity assessments.

Can tax assessments be appealed?

All tax assessments can be subject to appeal and/or complaint, and with the right strategy, they can end up with a happy ending.

Do you have any doubts? We can help you

Send us your message using the form or call us on  911 433 038

Do I have to pay the settlements derived from tax assessments?

All tax assessments, except for penalties, must be paid even if they have been appealed, as administrative actions (including tax assessments) are enforceable.

What type of appeals can be lodged against tax assessments?

Depending on the type of adjustment, it is possible to challenge it until the administrative track has been exhausted (either by means of an appeal for administrative reconsideration or a tax complaint), and it is then possible to access the judicial review track (either in the High Courts of Justice, the National High Court or the Supreme Court), which may be compatible, in some cases, with extraordinary procedures (voidness ab initio, refund of undue income, etc…).

It is essential to choose the right procedure, as the success of the action will depend on it, and the tax litigation team at LIFE Abogados has experts specialising in tax law and top level litigators to defend the interests of clients in all tax litigation procedures and specifically in proceedings before Regional Tax Courts (TEAR), Central Tax Court (TEAC), National High Court, High Courts of Justice, Supreme Court, Constitutional Court and Court of Justice of the European Union.

Tax Offence

In some cases, and if the amount defrauded exceeds €120,000, it is possible that the proceedings may lead to a procedure for an Offence against the Public Treasury or Tax Offence, the penalties for which range from one to five years in prison and a fine of one to six times the amount defrauded.

In order to avoid unnecessary risks, it is necessary to have adequate preventive advice on tax matters, and in the event that such proceedings are initiated, to be assisted by experienced professionals.

We achieve the highest degree of success for our clients

Our clients, both SMEs and large companies, highlight the analytical skills and experience of our tax team as the cornerstones of their trust in our firm.

We are specialists in restructuring processes and optimising your tax burden, as well as in the defence of your interests in litigation processes in this field.