Procedure started by a

tax return: Declaration

Table of Contents
Concepts
Overview
Procedural stages
Start
Handling
Ending

Challenge

Concepts
Tax declaration (Art 119 LGT)

A document presented to the Tax administration where it is

established/recognized that a specific thing had to be done in
order for taxes to be applied
It does not require acceptance from the taxpayer towards the tax
obligation
Modifications will only be allowed during the tax period (never
after)

Self assessment (Art 122 LGT)

A declaration where tax payers provide the documents and
information to tax authorities but they also quantify and qualify
the taxes in order to determine the tax liability or the tax credit
Tax payers can only present complementary declarations ( not
substitutive)

Overview
Specific articles related to the declaration
procedure:
Art 128-130 LGT and Art 130-135 RGAT
General articles common to tax procedures:
96-116 LGT and 87-115 RGAT
3 procedural stages
Initiation
Handling/Tramitacin
Ending Point

I- Start

(128 LGT)

In general, the taxpayer presents a declaration that:

Confirms the taxable event and communicates the data
needed to compute the debt, for Tax authorities to
quantify the tax obligation and do a provisional
assessment (128.1 LGT)

In some exceptional cases, tax authorities reinitiate the

process ex oficio - after duly notification, within the
prescription time- for those cases where the process has
expired (128.2 LGT)

I - Start
Other matters to take into consideration
Requirements if initiation ex oficio
Art 87.3 and 97.1 RGAT
Name, ID, object of the procedure, obligation of notification,
etc.)

Possibility to present complementary or substitutive declarations only previous to the assessment of the declaration (Art 118 RGAT)
If the pre-established period has elapsed, the taxpayer will have
to modify his declaration in light of Art 130 RGAT
Presenting such declarations will never be interpreted as a
delay attributed to the administration when calculating the
maximum time for resolution (Art 140 RGAT)

II- Handling Period

(129 LGT)

Actions that can be done by tax authorities during the process

Clarify or/and investigate certain declarations (ask for proof)
Usually in 10 days (Art 133 RGAT), extended under certain conditions (Art 91 RGAT)
Ask for information to third parties
Verify the correctness
Tax authorities can use the data provided by the tax payer in his declaration
Maximum tax period Notification of tax assessment in 6 months
from the last day of the tax period (normal situation)
from the day of notification (if we refer to Art 128.2)
from the day when the declaration was presented (extemporaneous declarations)
The 6 months period will have to take into account the delays that may be caused by
what is established in 103 y 104 del RGAT
Notification will be effective when one attempt of sending a document with the entire
resolution will be done 104.2 LGT

II- Handling Period

Normal Process
If the data coincide with the one in the declaration, tax authorities will
immediately make a notice specifying the payable
Allegations (129.3 LGT)
When the data or the values given by the tax payer in the declaration
are modified by tax authorities, the latter should notify the tax payer and
describe the reasons there was a change(facts and legal arguments)
Therein, the procedure of allegations will open, which according to Art
99.8 LGT, cannot be superior to 10 or 15 days
During the allegation process tax authorities will be able to obtain
certain documents form the tax payer as far as they do not affect the
intimacy of third parties

III-Ending Point
Causes that finalize the process (130 LGT)

Provisional assessment: When tax authorities make the

required operations and quantifications and determine the
tax liability or the the tax return
Expiry: Once the maximum tax period has elapsed (6
months), without duly notification of the assessment, and
without prejudice to tax authorities re-initiating the process
within the prescription time
The tax assessment will be of a provisional nature. Tax
authorities will not be able to verify again the same
procedure unless some new facts or circumstances arise
from different origins than the ones established in the
declaration ( Art 133.3 RGAT)

Ending Point
Notifications will have (102 LGT)
Tax payer identification
The elements that determine the tax debt
The reason why certain elements are present, when they
do not coincide with the data provided by the tax payer
Means to contest and the time period to do so
Place, time period and way of satisfying the tax debt
Provisional or definitive character

Challenge
Grounds for challenge (Title V LGT)
Reinstatement (Recurso de reposicin)
Facultative and previous to the filing of an economic-administrative
claim
1 month after notification

Economic-administrative claim
Special procedures initiated by tax payer:
Revision of null acts within full rights
Rectification of mistakes

Works Cited

Ley 58/2003, de 17 de Diciembre, General Tributaria

(Vigente hasta el 01 de Junio de 2015)
Real Decreto 1065/2007, de 27 de julio, por el que se
aprueba el Reglamento General de las actuaciones y los
procedimientos de gestin e inspeccin tributaria y de
desarrollo de las normas comunes de los procedimientos
de aplicacin de los tributos
Agencia Tributaria, Renta 2013. N.p., n.d. Web. 22 Oct.
2014.