Receiving an AEAT Notice: What It Means and What to Do First
Few experiences are more stressful for a taxpayer than opening an envelope to find a notification from the Agencia Estatal de Administración Tributaria. The instinct to panic is understandable — but the informed response is methodical and strategic. Understanding what type of procedure the AEAT has initiated, what your rights are, and what the timelines look like is the essential first step towards a successful defence.
This guide explains the main types of AEAT tax procedures, your statutory rights as a taxpayer, the inspection process from notification to final assessment, the penalties that can result, the appeal process, and the practical strategy for managing an AEAT investigation. It is written for international taxpayers — individuals and business owners with cross-border affairs who are the primary target of Spain's international tax enforcement activity.
Types of AEAT Procedures: Know What You Are Facing
Not all AEAT communications are equal. The type of procedure determines its scope, the taxpayer's obligations, and the available defences:
Requerimiento de Información
The simplest AEAT communication — a request for information or documentation. This is not an inspection. The AEAT is asking you to provide specific documents (bank statements, contracts, invoices) or to explain a discrepancy in your return. You must respond within the stated deadline (typically 10 working days). A thoughtful response to a requerimiento can often resolve the matter without escalating to a formal inspection. However, the information you provide will be used by the AEAT if the case escalates — never provide more than is asked, and always review the scope of the request with a tax lawyer before responding.
Comprobación Limitada (Limited Review)
A comprobación limitada is a formal AEAT procedure with limited scope. The AEAT can review specific items in your tax return but cannot conduct a comprehensive examination of all your fiscal obligations. Its powers in a comprobación limitada are restricted: it can review the data you have declared and request supporting documentation, but it cannot examine your accounts, accounting books, or third-party information beyond what is necessary for the specific review. The comprobación limitada concludes with a provisional liquidation, which can be appealed.
Inspección Completa (Full Tax Inspection)
The most serious AEAT procedure. An inspección completa can examine any and all of your tax obligations within the limitation period, with no restriction on the information the AEAT can request. The inspector has broad investigative powers: they can examine your bank accounts, request information from third parties, interview witnesses, conduct on-site visits to your business premises, and access any information in the AEAT's database. A full inspection is time-limited: it must normally be completed within 18 months from notification (extendable to 27 months in complex cases), or it can be extended further in exceptional circumstances.
Your Rights Under LGT Article 34: The Taxpayer's Charter
Article 34 of the Ley General Tributaria (LGT) sets out the rights of taxpayers in administrative tax procedures. These rights are real and enforceable:
- Right to know the inspector's identity: The AEAT must identify the inspector(s) conducting the procedure, their supervisory authority, and the specific taxes and periods under review
- Right to be assisted by a tax adviser: You have the right to be represented or assisted by a qualified tax adviser or lawyer at all stages of the procedure. The inspector must accommodate requests for your representative to attend
- Right to request extension of deadlines: You can request a 10-working-day extension of most procedural deadlines. This extension is generally granted and gives your adviser time to review requests carefully
- Right to confidentiality: Information provided to the AEAT in a tax procedure is confidential and cannot be used for non-tax purposes without specific legal authority
- Right to be heard before a final resolution: Before the AEAT issues a final liquidation (acta de inspección), you must be given the opportunity to review the draft assessment, present allegations, and submit additional documentation
- Right to receive notification of all decisions: Every significant procedural decision must be notified to you or your representative in writing, with a statement of the legal basis
- Right to access the procedure file: You can request to see all the documents and information in the AEAT's file relating to your procedure
The single most important rule: Never attend an AEAT interview, comprobación, or inspection without your tax adviser or lawyer. Anything you say in an AEAT interview can be used against you. Many taxpayers inadvertently admit facts, make concessions, or provide information that the AEAT uses to expand the scope of the inspection. Your lawyer will ensure you provide only what is required, in the form that is most favourable to your position.
The Inspection Process: Step by Step
Stage 1: Notification of Commencement
The inspection begins with a notificación de inicio (notification of commencement), delivered by post (certified) or to your electronic mailbox (buzón electrónico) in the AEAT's Sede Electrónica. This notification specifies: the taxes under review, the years under examination, and the name of the inspector assigned. You must respond within 10 days to acknowledge receipt and arrange the first meeting or appointment.
Stage 2: Information and Documentation Requests
The inspector will issue a series of requerimientos de información requesting specific documentation: tax returns, bank statements, contracts, invoices, accounting records, correspondence. Each requerimiento has a response deadline. You should respond to each request within the deadline (or request an extension) and carefully review what you produce — never produce documents not specifically requested.
Stage 3: Interviews and On-Site Visits
In a full inspection, the inspector may request personal interviews or conduct visits to your business premises. Your lawyer must attend all interviews. On-site visits to private residences require prior judicial authorisation — the inspector cannot simply show up at your home.
Stage 4: Draft Assessment (Propuesta de Liquidación)
The inspector prepares a draft acta (assessment) proposing the tax adjustments they believe are warranted. You have 15 days to review the draft and submit written allegations (alegaciones). This is a critical stage — your lawyer should carefully review every proposed adjustment, challenge the factual and legal basis of each, and submit comprehensive written submissions.
Stage 5: Final Liquidation and Appeal
After considering your allegations, the AEAT issues a final liquidación provisional or definitiva. This sets out the additional tax due, plus interest and proposed penalties. You then have the following appeal options (each with strict deadlines):
- Recurso de reposición: Administrative appeal to the AEAT — 1 month deadline, heard by the same AEAT organ that issued the assessment
- Reclamación económico-administrativa: Appeal to the independent Tribunal Económico-Administrativo Regional (TEAR) — 1 month deadline. This is the most commonly used appeal route for significant assessments
- Recurso contencioso-administrativo: Judicial appeal to the Audiencia Nacional or Tribunal Superior de Justicia — 2 months from TEAR resolution. This is the final administrative appeal before the Supreme Court
The Penalties Scale
| Infraction Type | Description | Penalty Rate | Example: €100k underpaid tax |
|---|---|---|---|
| Leve | Less than 25% concealment, no fraud indicators | 50% | €50,000 penalty |
| Grave | 25-50% concealment, significant deception | 100% | €100,000 penalty |
| Muy grave | Fictitious transactions, documents forgery | 150% | €150,000 penalty |
| Voluntary disclosure | Filed before AEAT initiates any procedure | No penalty | Interest + surcharge only |
When Does a Tax Inspection Become Criminal?
Under Art. 305 of the Código Penal, tax fraud constitutes a criminal offence (delito fiscal) where the amount defrauded exceeds €120,000 per tax per year. If the AEAT inspector believes during the course of an inspection that the taxpayer has committed criminal fraud — deliberately concealing income, falsifying documents, or operating fraudulent schemes — the inspector is required to suspend the administrative procedure and refer the matter to the Fiscalía de Delitos Económicos (financial crimes prosecutors).
Criminal prosecution can result in imprisonment (up to 5 years, or 7 years in aggravated cases), plus the civil liability for the unpaid tax and an additional fine. The criminal process is entirely separate from the administrative inspection — the taxpayer has the right to refuse to testify against themselves (unlike in the administrative procedure where document production is compulsory).
Recognising when an administrative inspection is escalating towards criminal territory — and getting specialist criminal tax defence counsel at the earliest possible stage — is critical. Warning signs include: the inspector's questions shifting from technical accounting issues to the taxpayer's personal decision-making and knowledge; requests for personal correspondence and communications; sudden silence from the inspector followed by a long gap; and referral to the Unidad Central de Inspección (UCI).
Received an AEAT Inspection Notice?
Jacob Salama advises taxpayers under AEAT inspection — from the initial response strategy through to appeals at the TEAR and judicial courts. Do not respond to the AEAT without specialist advice.
Get Immediate Advice →Disclaimer: This article is for general informational purposes only and does not constitute legal or tax advice. Spanish tax law changes frequently and its application depends on individual circumstances. Always consult a qualified tax lawyer before making decisions. SALAMA LEGAL SLP — Colegiado nº 11.294 ICAMálaga.