How To Answer A Letter From Spanish Tax Inspection

Understanding The Type Of Letter You Received

Not all communications from the Spanish tax authority mean the same thing. A simple information request asks for documents or explanations within a short period. A limited examination focuses on specific items in your returns. A full inspection is broader, often involving on-site visits and interviews. A proposed assessment is a draft of the authority’s view of your tax due. A collection notice concerns unpaid amounts after assessment. The first task is to read the heading and the legal basis cited so that you respond appropriately and preserve your rights.

Calculating Deadlines And Avoiding Electronic Traps

Spanish deadlines are strict, and electronic notifications start the clock even if you have not opened the message. Check the date of availability in your electronic mailbox and calculate the response period accordingly. If you are out of the country or your representative is unavailable, act immediately to grant power of attorney or appoint a tax lawyer in Spain to access your notifications. In some cases, short extensions can be requested, but do not rely on them; treat the stated deadline as hard and work backwards to schedule drafting, internal review, and filing.

Gathering Facts And Documents Before You Write

A persuasive response is built on facts, not adjectives. Collect contracts, invoices, bank statements, payroll records, ledgers, emails, and any third-party confirmations that support your position. Reconcile figures to your filed returns so that the inspector can match numbers without guessing. If there are errors, calculate the corrected figures yourself and be ready to propose a consistent remedy. If you rely on foreign documents, obtain translations and explain how foreign taxes or rules interact with Spanish law.

Structuring Your Written Allegations

Begin with a short summary that identifies the issues raised and your conclusion on each. Then set out the facts in chronological order, attaching numbered exhibits that the inspector can follow. Apply Spanish tax principles to those facts, explaining how the law categorises each item of income, expense, or transaction. If the authority has misunderstood a document, clarify it with a page citation and a plain-English explanation. Avoid sarcasm and focus on clarity. If there is an ambiguity, acknowledge it and provide the most reasonable interpretation rather than ignoring the gap.

Filing Correctly And Confirming Receipt

Most responses must be filed through the electronic headquarters using the reference of the notice. Upload your letter and exhibits in a logical order, labelling each file clearly so the inspector does not have to guess what they are opening. After filing, download the receipt that shows the date and time and store it with your file. If the portal limits file size, split attachments and include an index in your cover letter so nothing is missed.

Negotiating Proposals And Managing Penalties

If you receive a proposed assessment, you have an opportunity to make allegations. This is where facts and tone matter. If you agree with part of the findings, say so and focus your arguments on the points that truly differ. If penalties are proposed, explain any reasonable cause, the steps taken to correct the issue, and the measures implemented to prevent recurrence. Where you reach agreement, reductions can apply to penalties when you pay promptly and do not litigate, but those benefits are lost if you appeal. Decide which path offers the best overall outcome, not just the theoretical “win.”

When To Pay, Accept, Or Appeal

If the amounts are minor or your documentation is weak, payment can be the pragmatic choice, especially if reductions apply. If the proposed assessment is clearly wrong on the facts or the law, present your case fully and, if needed, lodge an administrative appeal within the statutory month after the final assessment. Appeal bodies will look for a coherent record, so your earlier submissions should already tell a complete story. If cashflow is tight, request a deferral or instalments promptly and provide the guarantees required to avoid enforced collection.

Preparing For A Future Audit Today

Even if your current issue is resolved, treat the process as the start of better compliance. Standardise your accounting, keep contracts and invoices in consistent formats, and maintain a calendar for deadlines and filings. If you operate through entities abroad, align transfer-pricing documentation and board minutes with the story you tell in Spain. If your business model has evolved, consider a proactive ruling request to lock in the correct Spanish treatment and reduce uncertainty.

Conclusion

Responding properly to a tax inspection letter in Spain is a project with clear stages: identify, measure, evidence, argue, file, and decide. Do not try to improvise under time pressure. Build a file that any objective reader could follow and choose the resolution path that balances risk, cost, and certainty. If stakes are high or the facts are complex, work with a lawyer in Spain who has day-to-day experience in tax audits and appeals.