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Tax office can go 4 years back

Posted: Sun Jun 5, 2022 9:50am
4 replies156 views4 members subscribed
SarahKw7

Posts: 2

Location: Benidorm

Joined: 5 Jun 2022

Hi

I know Spanish tax office can go back 4 years, if they dont claim taxes in that period its kind of forgiven I guess. Does this period starts from the moment their tax notice is received or how it works?

I just recently learned that I was suppose to pay some tax on property even though I never rented in out....

thanks


Darro

Posted: Sun Jun 5, 2022 7:27pm

Darro

Super helpful member

Posts: 1454

1260 helpful points

Location: Catral

Joined: 8 Sep 2021

Posted: Sun Jun 5, 2022 7:27pm

It's all explained here.
https://taxsummaries.pwc.com/spain/individual/tax-administration
I know a number of people who have received an unexpected communication from the Hacienda in their 4th year and that itself resets the 4 year period.
The incorrect declaration of UK annuities seems to be a favourite topic for query. 

 

SarahKw7

Posted: Sun Jun 5, 2022 9:01pm

SarahKw7

Original Poster

Posts: 2

Location: Benidorm

Joined: 5 Jun 2022

Posted: Sun Jun 5, 2022 9:01pm

Darro wrote on Sun Jun 5, 2022 7:27pm:

It's all explained here.
https://taxsummaries.pwc.com/spain/individual/tax-administration
I know a number of people who have received an unexpected communication from t...

...he Hacienda in their 4th year and that itself resets the 4 year period.
The incorrect declaration of UK annuities seems to be a favourite topic for query. 

 

Thank you very much for that link.

It mentions the 4 year period can be reset if any actions are carried out and taxpayer receives a notice about it. What if notice is not delivered or I miss it, can tax office start any proceedings behind my back?

John123456

Posted: Mon Jun 6, 2022 2:26pm

John123456

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Posts: 1431

1041 helpful points

Location: Benidorm

Joined: 27 Feb 2021

Posted: Mon Jun 6, 2022 2:26pm

The Spanish tax office can go back 4 tax years which in real terms is 5 years and 3 months from the end of a tax year.

More information available via the following link:

https://theonestopproblemshop.com/fines-for-late-or-non-presentation-of-spanish-taxes/#:~:text=The%20Spanish%20tax%20office%20can,end%20of%20a%20tax%20year. 

Delilah

Posted: Fri Jul 8, 2022 9:26pm

Posts: 32

33 helpful points

Location: Torrevieja

Joined: 16 Jul 2020

Posted: Fri Jul 8, 2022 9:26pm

SarahKw7 wrote on Sun Jun 5, 2022 9:01pm:

Thank you very much for that link.

It mentions the 4 year period can be reset if any actions are carried out and taxpayer receives a notice about it. What if notice is not delivered or I miss it, can tax office start any proceedings behind my back?

Yes, even though it is a long process they can end up starting proceedings behind your back. 

If the tax office is unable to notify you, they are entitled to make the notification public on the BOE (Boletín Oficial del Estado / official state gazette). This being public, legally has the same effect as if they have managed to deliver the notification directly to you. 

This is one of the reasons why, for non Residents, it might be advisable to have a fiscal representative in Spain (solicitor, accountant, etc.). This way official notifications can be delivered to your representative and they can react and deal with it in a timely manner, as lots of tax porcedures are bound to very short time period to react. 

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