Our firm has recently noticed an increase in the amount of cases dealing with the initiation of disciplinary penalty procedures and revisions of taxes by the tax authorities at different levels: Conselleria of Economy Finance and Employment of the Community of Valencia (regional level) and also by Hacienda (national level).
In this sense, one of the biggest problems that we face is the fact that many of our clients, Spanish, English, Dutch or any other nationality, residents and non residents, have their previous home and work addresses listed at the tax office and thus the tax authorities are sending the Taxman and the notices there.
This problem is sometimes due to carelessness of tax payers, citizens who have moved and not notify the tax office properly, but the truth is that whatever the reason may be this could have a negative effect in the process of defending themselves and responding to the administration as many times the procedure is known too late. It some occasion we have seen cases where the process for revision of taxes is only known by the taxpayers after the provisional liquidation has been approved or even when their bank account has already been charged; with almost no time or possibility to make any allegations.
Therefore it is VERY IMPORTANT to make sure that tax office has your correct address. For example if you bought a property naming your lawyer (solicitor) or any other person as your tax representative or your representative only in that Purchase Deed (Escritura) you must keep in touch with them to make sure they have your correct contact details. Please remember that you can always send a notice to the tax authorities with your address and contact details updated.
Also remember that if you receive any notice from the tax authorities you should contact your lawyer immediately as you will have a limited period of time (normally a few days) to appeal the tax revision, make allegations, etc.
Due to all the above specified reasons we advise you to:
1.) Make sure that you are properly fulfilling your tax obligations in Spain.
2.) Make sure the tax authorities have your correct address and contact details to be able to notify you.
3.) If you receive a notice from the tax authorities contact us or your lawyer at your earliest convenience.
*The information provided on this article is not intended to be legal advice, but merely conveys general information related to legal issues.
White & Baos
Carlos Baos ( Abogado / Lawyer)
Tel: 966 426 185
**(Located at the Glorieta (Square end) of Marques de Campo)
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