December 3, 2020

The Treasury does not admit a claim because it was issued the same day of the sanction – La Provincia


The Economic-Administrative Court of theValencian Community,body belonging to the Ministry of Finance, has inadmitted a tax claim from a taxpayer for filing it on the same day he received the sanction and not waiting for the day after the notification, which was when, according to the General Tax Law, the term of one month to file the said claim.

The court ruling, dated January 9 of this year and to which Europa Press had access, indicates that on June 24, 2015 the taxpayer is notified of the beginning of a verification procedure in thePersonal income taxof the year 2013, which originated on March 9, 2016 the notification of a provisional settlement agreement and, subsequently, on April 4, 2016 the communication of a tax violation penalty.

The declarant filed those same days (March 9 and April 4, 2016) two claims before theeconomic-administrative courtagainst the settlement agreement and the sanction proposal, respectively, claims that are now inadmissible by the court for having presented them the day before the legal deadline begins and on which it does not enter into a decision for having filed “out of term”.

In this sense, he points out that in accordance with the General Tax Law, the economic-administrative claim in the sole or first instance will be filed within a period of one month “from the day following the notification of the contested act“, so that the period with which the taxpayer counted in this specific case began” the next day “after the submission of two claims.

Since the interested party has made their claims on the day of notification, they must be declared inadmissible, “underlines the court, which adds that a contentious-administrative appeal can be brought against this resolution before the Superior Court of Justice of the Valencian Community within two months from the day following the Date of this notification.

For the Spanish Association of Tax Advisors (Aedaf), taking into account that the deadlines are determined by law to deplete the resources,“It’s not understood”that filed a claim “before the deadline expires”, the claim is inadmissible “and on top three and a half years after” it is filed.

Thus, Aedaf denounces that, despite being an “extreme and perhaps isolated case”, there is “a gradual erosion of rights andtaxpayer guarantees“in Spain, so it demands a new law that guarantees a” more balanced “relationship between the Treasury and the declarants.

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