Tax office (Hacienda) notices and appeals

It is for anyone planning or carrying out a move to Spain, including people who have already arrived and received a first letter.

Start with "A letter from Hacienda and what each type of notice means". It shows you how to identify the notice and how serious it is. After that, the other pages cover how to respond by the deadline, what penalties and interest cost, what to do if you cannot pay, how to appeal, how audits work, how to declare past foreign income and where to find help in your language.

Key rules

• Enforcement surcharge: If you pay after the voluntary period, the surcharge is 5% before the payment order is notified, 10% within the period it gives, and 20% after that.
• Late filing surcharge: Filing late without a prior request adds 1% plus 1% per full month of delay up to 12 months, then a flat 15% plus interest.
• Deferral guarantee: A payment plan request for a total debt of up to €50,000 needs no guarantee.
• Criminal threshold: Unpaid tax above €120,000 in one tax and year can be a criminal offence.
• Reply deadline: A request for information or documents in a routine check usually gives you 10 working days to reply, counted from the day after notification.
• Appeal window: You have one month from the day after notification to file a recurso de reposición or an economic-administrative claim.

Tax office (Hacienda) notices and appeals: the whole process, step by step

• Work out what kind of notice you have and check it is genuine (read "A letter from Hacienda and what each type of notice means"): As soon as the notice arrives, before you act on it

• Open electronic notices promptly: Within 10 natural days of the notice being made available, because after that it counts as delivered even if you never opened it

• Reply to a request for information or documents (read "Responding to a Hacienda requirement and meeting the deadline"): Usually 10 working days, counted from the day after notification

• Ask for more time if you need it: Before the original period ends; an extension can be up to half the original period

• Send late replies anyway if you missed the deadline: As soon as possible, and before the final decision is issued

• Check the cost of any late or wrong filing (read "Penalties, surcharges and interest on late or wrong filings"): When a decision or surcharge arrives; late filing without a prior request adds 1% plus 1% per full month of delay up to 12 months, then a flat 15% plus interest

• Pay the assessment, or arrange a payment plan (read "If you cannot pay a tax bill, payment plans and enforcement"): Within the voluntary period set in the notice; after it, the surcharge is 5% before the payment order is notified, 10% within the period it gives, and 20% after that

• Appeal the decision if you disagree (read "How to appeal a Hacienda decision"): One month from the day after notification, then two months to go to court after the economic-administrative decision

• Understand how long an audit can run and the four-year clock (read "Tax audits and the four-year clock"): A limited check can last up to 6 months and an inspection up to 18 months, or 27 in some cases; Hacienda generally has four years to assess a tax debt

• Put right past unreported foreign income (read "Declaring past foreign income you never reported"): Best before Hacienda starts any check on you

• Get help in your language if you are stuck (read "Where to get help with Hacienda in your language"): At any stage, and the sooner the better because deadlines keep running

Documents you may need

Income and work

• Tax returns and proof of the figures in them — Tax audits and the four-year clock

Payments and receipts

• The post office receipt with the dated stamp — Responding to a Hacienda requirement and meeting the deadline

Guarantees

• A bank guarantee — If you cannot pay a tax bill, payment plans and enforcement

Other documents

• The Código Seguro de Verificación — A letter from Hacienda and what each type of notice means
• An electronic certificate — Responding to a Hacienda requirement and meeting the deadline
• A digital certificate or Cl@ve — If you cannot pay a tax bill, payment plans and enforcement
• The deferral request form — If you cannot pay a tax bill, payment plans and enforcement
• Supporting documents for losses — Tax audits and the four-year clock
• Documents proving ownership and purchase value of property or shares — Tax audits and the four-year clock
• Papers requested by Hacienda during a check — Tax audits and the four-year clock

Each article lists the other documents it asks for, where you need them.

Tax office (Hacienda) notices and appeals: questions that cross several articles

How do I know a Hacienda letter or email is genuine?

You can check a genuine Hacienda document by entering its secure verification code (CSV) on the tax agency's official website, which you should type in yourself. The agency never asks for passwords, card numbers or payments through links in texts, WhatsApp or emails, and an alert only says a notice is waiting. Then read "A letter from Hacienda and what each type of notice means" to identify the notice.

How are working days counted for a Hacienda deadline?

Working days exclude Saturdays, Sundays and public holidays, and counting starts the day after notification. August counts as working time. If the last day falls on a non-working day, it moves to the next working day. See "Responding to a Hacienda requirement and meeting the deadline" and "How to appeal a Hacienda decision" for the periods themselves.

What if I never open an electronic notice from Hacienda?

If you do not open an electronic notice within 10 natural days, it counts as delivered anyway and your deadline starts the day after those 10 days end. See A letter from Hacienda and what each type of notice means.

Can I reduce a penalty or surcharge on a Hacienda bill?

Yes, a penalty is reduced by 30% if you agree to the assessment and by 25% if you pay it in the voluntary period without appealing, and the two can be combined. Paying a late-filing surcharge on time also cuts it by 25%. Read "Penalties, surcharges and interest on late or wrong filings" and "If you cannot pay a tax bill, payment plans and enforcement" to see which applies.