Tax Inspection in Spain: Taxpayer Rights, Deadlines & How to Respond (Arts. 142-159 LGT)

Tax Inspection in Spain: Your Rights and How to Respond

Receiving notice that the AEAT (Agencia Estatal de Administración Tributaria) is opening an inspection procedure is stressful for any taxpayer. But the procedure is strictly regulated, and taxpayers enjoy fundamental rights that can make the difference between a fair outcome and an unjust assessment.

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## Legal Framework

- Ley General Tributaria (LGT), Law 58/2003: Arts. 141-159 govern inspection procedures.

- RGAT (RD 1065/2007): Arts. 166-197 detail implementation rules.

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## How Inspections Begin (Arts. 147-148 LGT)

Typically by written notification specifying: scope (general or partial), taxes and periods under review, and date/place of the first appearance. In fraud cases, inspectors may arrive unannounced (Art. 148.3 LGT).

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## Maximum Duration (Art. 150 LGT)

### Standard: 18 months

From notification of initiation to completion.

### Extended: 27 months

When the taxpayer's annual turnover exceeds EUR 5.7 million, is part of a tax consolidation group, or is subject to international tax transparency.

### Justified interruptions and taxpayer delays

Periods of international mutual assistance, taxpayer non-compliance with document requests, and force majeure do not count toward the deadline. The tax authority keeps a log of "taxpayer-caused delays", challenge any you believe are unjustified.

### Consequence of exceeding the deadline

If the deadline passes without a final assessment, the limitation period is no longer considered interrupted (Art. 150.6 LGT). The taxpayer may benefit from the 4-year statute of limitations (Art. 66 LGT).

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## Taxpayer Rights During Inspection

1. Right to legal assistance (Art. 34.1.r LGT): You may have a lawyer or tax advisor present at all proceedings.

2. Protection against self-incrimination: While the duty to cooperate (Art. 29 LGT) is broad, the Constitutional Court (STC 76/1990) has held that when inspection may lead to sanctions, the taxpayer is not obliged to provide self-incriminating information.

3. Right to copies of all records and minutes (Art. 153.1.h LGT).

4. Right to refuse home entry without judicial authorization (Art. 113 LGT). Constitutionally protected premises include private homes and self-employed professionals' offices.

5. Right to file arguments before the final assessment (Art. 34.1.l LGT).

6. Right to know the status of proceedings (Art. 34.1.a LGT).

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## Types of Assessment Records

### Conformity (Art. 156 LGT)

The taxpayer accepts the proposed adjustment. Assessment becomes final after 1 month. 30% penalty reduction (up to 65% with early payment).

### Non-conformity (Art. 157 LGT)

The taxpayer rejects the proposal. 15 days to file arguments. No penalty reduction.

### Agreement (Art. 155 LGT)

Inspector and taxpayer agree on facts, legal classification, or quantification. Requires a guarantee deposit. 50% penalty reduction: the highest available. Not appealable except for consent defects or nullity.

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## Appeals

1. Economic-administrative claim before the TEAR: 1-month deadline, no lawyer required.

2. Alzada appeal before the TEAC: Against TEAR decisions, 1-month deadline.

3. Judicial review before the TSJ or Audiencia Nacional: 2-month deadline, lawyer and court representative required.

Payment suspension during appeal is available with a guarantee (bank surety, deposit, or insurance).

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### What to Do When You Receive an Inspection Notice

1. Do not panic, most inspections result in minor adjustments.

2. Contact a tax lawyer immediately.

3. Review the scope: general or partial? Which taxes and periods?

4. Gather all relevant documentation.

5. Keep a detailed log of every appearance, request, and delay.

6. Evaluate conformity only after seeing the full proposed adjustment.

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