Reading a letter from the tax agency (Agencia Tributaria)

Terms used

• Aviso — The aviso is an informational notice that flags a mismatch in your tax data. No formal procedure has started.
• Requerimiento — The requerimiento is a formal request from the tax agency for documents or explanations during a check.
• Propuesta de liquidación — The propuesta de liquidación is the tax agency's proposed adjustment, which you can answer before it becomes final.
• Alegaciones — The alegaciones are your written arguments and evidence sent in reply to a proposed adjustment.
• Liquidación provisional — The liquidación provisional is the formal assessment that ends a check and creates a debt you can appeal.
• Providencia de apremio — The providencia de apremio is the enforcement order for an unpaid tax debt, adding a surcharge.
• Recurso de reposición — The recurso de reposición is an optional appeal asking the same tax office to review its decision.
• TEAR — The TEAR is the regional economic-administrative tribunal that reviews tax decisions.

Key rules

• Letter deadline: The deadline printed in your letter always overrides the general periods; write it down with the date you received the letter.
• Requerimiento: A request for documents is not optional, and the normal reply time is 10 business days.
• Appeals: Appeals to the tax office or the TEAR must be filed within 1 month of the day after you receive the letter.
• Surcharge: The surcharge rises from 5% to 10% to 20% the longer a debt stays unpaid after enforcement starts.

The short version

Tax letters escalate in six steps. The earlier the step, the more room you have. The later the step, the more it costs you to wait. Find the name of the letter in its heading, match it below, and note the deadline printed in the letter. That deadline always beats any general figure on this page.

The six stages, from routine to enforcement

1. Aviso. This is information only. It tells you that something in your data does not match, such as income reported by a third party. No formal procedure has started. Read it, check your records, and fix the mismatch if you can.

2. Requerimiento. This is a formal request for documents or explanations during a check. It is not optional. You normally have 10 business days from the day after you receive it. Business days exclude Saturdays, Sundays and holidays.

3. Propuesta de liquidación (or trámite de audiencia). This is the tax agency's proposed adjustment, before it becomes final. It is your chance to send alegaciones, which are your written arguments and evidence. You usually have 10 days, and 15 days in some procedures.

4. Liquidación provisional. This is the formal assessment that ends the check. It creates a debt with payment terms. You can still appeal it, so read the payment terms and the appeal rights in the letter.

5. Acuerdo de imposición de sanción. This is a penalty for an infraction. It comes after a separate sanction procedure opens. You can appeal it on its own, apart from the tax debt.

6. Providencia de apremio. This is the enforcement order for an unpaid debt. It adds a surcharge. If you still do not pay, the agency can seize bank accounts, wages and property.

How to appeal

Appeals have a time limit of 1 month, counted from the day after you receive the letter. Months run from date to date.

• Recurso de reposición. This is optional. You ask the same office to review its decision. If it does not answer within 1 month, it is treated as rejected.
• Reclamación económico-administrativa. You take the matter to the economic-administrative tribunal (TEAR). You have 1 month from the day after notification, or from the day after the reposición decision if you used that route first.

When it reaches a providencia de apremio

Pay straight away if you can. The surcharge depends on when you pay:

• 5% if you pay before the providencia is notified.
• 10% if you pay within the period set in the providencia.
• 20%, plus late interest, if you pay after that.

The payment date depends on when the providencia is notified:

• Notified between the 1st and 15th of the month: pay by the 20th of that month, or the next business day.
• Notified between the 16th and the last day of the month: pay by the 5th of the following month, or the next business day.

You can still challenge a providencia, but only on limited grounds. These include that you already paid, that the debt has expired (prescription), or that you never received notice of the original liquidación. You can ask to suspend collection if you offer a guarantee.

What to do when a letter arrives

1. Note the date you received it and the deadline in it.
2. Identify the stage from the list above.
3. For a requerimiento or propuesta, gather your documents and reply in time.
4. If the amount is right, pay it. If not, appeal before the month ends.
5. If the letter is in Spanish and the matter is more than an aviso, consider a tax adviser (asesor fiscal) before the deadline, not after.

The timeline, checklist, warnings and questions below cover the deadlines and mistakes in more detail.

Timeline and deadlines

• Answer a requerimiento (request for documents or explanations): within 10 business days from the day after notification, unless the letter states another period

• Optionally file a recurso de reposición against a liquidación or sanction: within 1 month from the day after notification

Checklist

• Find the name of the letter in its heading and match it to its stage: an aviso, a requerimiento, a propuesta de liquidación, a liquidación provisional, a sanction or a providencia de apremio.

• Treat an aviso as information only: it flags a data mismatch and no formal procedure has started.

• Gather the documents or explanations asked for if the letter is a requerimiento, which is a request made during a check.

• Prepare your written arguments if the letter is a propuesta de liquidación, because it is the tax agency's proposed adjustment and you can still respond.

• Check whether a sanction letter is a separate penalty, because it can be appealed on its own.

• Pay or act straight away on a providencia de apremio, because it is the enforcement order that adds a surcharge and leads to seizure of accounts, wages or property.

• Write down the deadline stated in the letter and the date you received it.

What to watch out for

• Treating a requerimiento as optional: A requerimiento is a formal request inside a check, and missing its deadline of normally 10 business days lets the check move on without your input. Read the deadline in the letter, count business days (no Saturdays, Sundays or holidays) from the day after notification, and reply with the documents asked for.

• Skipping the chance to respond to a propuesta de liquidación: After a propuesta de liquidación you usually have 10 days, or 15 in some procedures, to send alegaciones. If you stay silent, a liquidación provisional creating a debt can follow. Send your written arguments and supporting documents before the period ends.

• Missing the 1 month to appeal: A recurso de reposición or a reclamación económico-administrativa must be filed within 1 month from the day after notification. A late appeal is generally lost. Note the notification date the day the letter arrives and file before the same date next month.

• Letting a debt reach a providencia de apremio: An unpaid debt can become a providencia de apremio, which adds a 5%, 10% or 20% surcharge depending on when you pay and can lead to seizure of bank accounts, wages and property. Pay as soon as you receive the order, within the window it gives, or appeal at once on the limited grounds available and ask for suspension with a guarantee.

Frequently asked questions

How much extra do I pay if I ignore a providencia de apremio?

The surcharge is 10% if you pay within the window after the order is notified, and 20% plus late interest if you pay afterwards. If the order is notified between the 1st and 15th of the month, pay by the 20th; if between the 16th and the last day, pay by the 5th of the next month (or the next business day).

Can I still challenge a providencia de apremio?

Yes, you can appeal within 1 month, but only on limited grounds such as payment already made, the debt being too old to collect, or never having been notified of the original assessment.

What happens if I do not answer a recurso de reposición?

No, silence does not help you: if the tax agency does not answer your recurso de reposición within 1 month, it is treated as rejected. You then have 1 month from the reposición resolution to go to the economic-administrative tribunal (TEAR).