Possibility to publish Spanish tax information in the cases where such is imposed by the E.U. regulation

tax in SpainYou have a debts with Spanish national Inland Revenue?

A list of debtors with the Spanish Tax Office will be published periodically regarding debts and penalties that are not postponed or suspended, in the cases the total is exceeding 1 million euro and the tax has not been paid within the voluntary period. (new article 95. bis).

The reserved nature of this information established in article 95 does not stand in the way to its publication whenever such derives from the EU regulation (new paragraph 4 article 95 of the General Tax Law).

To determine these requirements, the reference date will be the 31.12 of the year prior to the agreement of publication.

The first list will be published during the last quarter of 2015, and will take as reference date the 31.07.2015.

Within each State, this publication refers exclusively to National state taxes for which the Tax Administration is liable for the application of the taxes, the exercise of the legal authority to impose penalties, and the powers to review.  No delegation in competence of this matter can be given to the Autonomous Communities or Town Halls.


A period of 10 days is granted to the interesting party to submit pleas prior to the publication.

The period will start from the date such notification was received. For such purposes, one single attempt to carry out the notification shall be sufficient.

The appeal may exclusively deal with material, factual or arithmetic errors.

The decision related to the publication of the list means the end point of the administrative procedure.  After publication of the list, the only way to challenge the decision is to start a contentious-administrative procedure.

Do not hesitate to contact our law firm in Marbella, Málaga Spain  and our expert team of economists of Arcos & Lamers Asociados. We are at your disposal for any questions regarding taxes, bookkeeping, and corporate and legal issues.

  María Teresa Arcos, lawyer in Marbella   Wim Lamers, Economist (accountant) in Spain
  • Wim Lamers
  • Accountant in Spain, Company tax, Spanish Capital Gain Tax, Spanish Inland Revenue, Tax Advice Marbella,

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