Received a Notice from the Spanish Tax Agency (AEAT)? What to Do (and What Not to Do) in the First 10 Days

Opening the Spanish Tax Agency’s electronic notification and finding a “requerimiento” (a formal request) inside is intimidating, but it is almost never a reason to panic. In most cases it is a request for information or clarification that can be resolved with well-organised documentation submitted on time. What does make things worse is ignoring it, replying in a rush without reading it properly, or letting the deadline pass. This guide explains how to act in the first few days.

What a formal request is and what types there are

A formal request (requerimiento) is a communication in which the tax authorities ask you to provide data, documents or explanations, or to correct something. It is neither a penalty nor an assessment, although it can be the step that precedes them. The first thing to do is identify which type it is, because everything else depends on it:

Request for information or documentation: you are asked for invoices, contracts, bank statements or other supporting documents for a specific period. This is common in VAT, personal income tax or corporate income tax checks.

Request to correct errors: the Agency has detected a defect in a return or application (an incorrect detail, a missing document) and gives you the chance to fix it.

Request for an omitted return: the Agency considers that you were required to file a form and have not done so, and demands it.

Notice or request preceding an audit: it may announce the start of a data verification procedure, a limited review or a full inspection. Pay close attention to the procedure cited in the text.

The first 10 days: what to do

1. Read it in full and find the deadline. The document states the issuing body, the form and period concerned, what is being asked of you and the deadline to respond. The deadline is usually counted in business days starting the day after notification, and for electronic notifications the relevant moment may be the date you accessed it or the end of the period during which it was made available. If in doubt, don’t work it out by eye: check with your advisor the same day.

2. Keep everything. Download the request and its proof of notification. Note the date you accessed it. This evidence can be decisive if you later have to argue whether you responded on time.

3. Identify exactly what is being asked. Respond to what was requested, no more and no less. Providing documentation nobody asked for can open new lines of review.

4. Gather the documentation. Issued and received invoices, proof of payment, contracts, record books and statements for the period. Check that they match what you declared. If you spot a mistake of your own, tell your advisor before replying: sometimes it is best to file a supplementary or corrective return, and timing and form matter.

5. Reply through the specified channel and within the deadline. This is normally done through the electronic tax office. If you need more time because the documentation is extensive, you can request an extension of the deadline before it expires, never afterwards.

What not to do and when to call your advisor

Don’t ignore it. Not replying won’t make it go away: the authorities can continue the procedure with the information they already have, and failing to respond to a request can lead to penalties or an unfavourable decision.

Don’t improvise explanations. Every statement you make goes on the file. Back up what you say with documents and avoid opinions or assumptions.

Don’t put off payments. If the request ends in a proposed assessment, there are deadlines to submit arguments and, afterwards, to pay or appeal. It pays to know them from the start.

Allegations: if the request is part of a procedure that provides for a hearing stage, this means setting out your arguments in writing and providing evidence. A clear, orderly submission focused on the facts usually works better than a long and vehement one.

Call your advisor as soon as you receive it if the request mentions an audit or inspection, if it affects several tax years, if it asks for information on complex transactions (involving related parties, intra-EU operations or real estate), if you spot an error of your own that could mean more tax, or simply if you don’t understand what is being asked. A simple request can be resolved in an afternoon; a poorly answered one can drag on for months.

At Zythos Business we work to make a formal request a routine procedure rather than a scare: we keep your accounting and tax returns up to date, store your documentation in order and, if a notification arrives, we review it with you, calculate the deadlines and prepare the response. If you have an open request, tell us as soon as possible: time is what matters most.