Tax Inspections and Tax Procedures
Actions before the Administration.
Assistance and representation before the tax inspection.
Consultations with the General Directorate of Taxes.
Procedures before the economic-administrative courts
Procedures before the contentious-administrative jurisdiction.
The inspection of taxes, taxes, is exercised by different agencies of the state, including:
General Directorates of Financial and Tax Inspection and of Customs and Special Taxes.
Center of Management and Tax Cooperation under the direction of the Ministry of Economy and Finance.
The respective territorial bodies of each Autonomous Community in the taxes and taxes managed by them.
Tax inspections are carried out by the Inspectors of the Tax Agency. They are based on the definitive integration of the tax bases through the analysis and evaluation of those in their different determination or estimation regimes and the verification of the declarations and settlements to determine their veracity and the correct application of the rules, establishing the amount of the corresponding tax debts.
Verification and investigation actions
Tax inspection and investigation inspections may be general or partial.
They are of a general nature when they have as their object the verification in their entirety of the tax situation of the taxpayer or taxpayer, in relation to any of the obligations and formal duties or collaboration that affect them within the limits determined by:
The competence of the body that carries out the tax inspection.
The exercises or periods that you want to inspect.
The prescription of Administrative Law
If the obligor, according to the law, requests that a partial action be general.
The actions of verification and investigation will be partial when they refer only to one or more of the taxes or duties that affect the taxpayer or taxpayer, or to determined impossible facts or when any other way is limited to its object to more limits
Term of resolution of the Fiscal Inspection
The resolution period is 12 months from the start of the verification phase
Pablo Barba, Lawyer.
Pablo Barba is the head of our group of Lawyers. He is the founder of Ausbar Lawyer and has a great experience in high level offices, among them Garrigues.