1.º That the yearly turnover of the taxpayer is higher of equivalent to the turnover required for audits of the annual accounts.
2.º That the Spanish taxpayer is part of a group subject to the tax consolidation rules and to the special rules of groups of entities object of the tax inspection.
In case the Spanish tax inspections are carried out against several persons or associated entities – agreement with LIS – and one of the aforesaid circumstances takes place, than the latter period will be applied for all persons and entities.
Interruptions or delays in the procedure are replaced by certain cases of suspension not included in the calculation of said periods. New version paragraph 1, article 150 of the General Tax Law:
- a) If the file is sent to the Public Prosecution Authorities or to the competent jurisdiction without liquidation of the debt.
- b) If a communication is received from the court communicating the suspension or paralysation of certain tax obligations or elements of a on-going tax inspection.
- c) The approach by the Spanish Tax Office that is developing the tax inspection of a conflict before the Arbitrage Councils (Autonomous Communities).
- d) Notification to the interesting party that the file is being sent to the Advisory Committee in case of a conflict with a tax rule.
- e) Attempt of notification to the taxpayer of the proposition of the decision or of the liquidation or the decision in which additional actions are requested.
- f) A cause of force majeur suspending the procedures.
Do not hesitate to contact our Spanish law firm in Marbella and our expert team of English speaking accountants of Arcos & Lamers Asociados. We are at your disposal for any questions regarding Spanish taxes, accountanting, corporate and legal matters in Spain.
- Accountant in Spain, Fiscal advisers Marbella, Spanish Inland Revenue, Spanish tax,