Appealing a tax resolution is a circumstance that can arise at any time. Anyone who files a tax return may receive a notification from the Tax Agency with a different settlement proposal calculated by the administration. If this happens, the same letter will give us a period of 10 working days to make objections, in case we are not satisfied with the calculation.
A written objection is something very simple that does not require conforming to a specific model. The interested party only has to identify themselves and also identify the notification they intend to respond to, indicating its reference number and the tax or issue that motivates it. Next, we will explain our disagreement (if we are in agreement, it is not necessary to reply) explaining the reasons. The same letter that informs us of the incidents contains a model to make objections. If we do not present them, within ten days the settlement is final and can no longer be revoked.
The Tax Agency will reply agreeing with us or confirming its parallel settlement. If it rejects our letter, it will tell us why. We will subsequently receive a new communication with australia whatsapp shopping data the payment letter to make the payment, if any. The dismissal of the objections does not put an end to our right to continue opposing. We will have to file an appeal for reconsideration.
The appeal for reconsideration
The appeal for reconsideration is used to disagree with a resolution of the administration . Its purpose is to get the administration to rectify and revoke the conclusion it has issued. The deadline to file it is one calendar month from when we receive the notification rejecting our allegations.
The filing of an appeal does not suspend the payment of the debt . If we do not pay, the debt will enter the enforcement phase of enforcement, which will mean paying a surcharge of more than 20%. If we still refuse to pay, it may lead to seizure. To avoid this, we can pay, taking into account that if the resolution is in our favor we will obtain the return of the amounts paid with their corresponding interest. We can also not pay and provide collateral. If the tax debt is less than 1,500 euros, the bond can be personal to the taxpayer himself or to others of proven solvency. The
suspension of the debt guaranteed with a bond is maintained until a response to the appeal is received . When the response is negative, the interested party must pay the tax debt and late payment interest for the entire period of suspension.