Internal Revenue Service summons: how to respond if you receive this notice

The "requerimiento de Hacienda" is a type of notification issued by the Tax Agency. when it is found necessary to cross-check some data. This type of incident is generally due to management errors or oversights, which result in some data not being reconciled.

Responding to the Treasury's request is mandatory Otherwise, you could face penalties and be liable to pay fines, ranging from one hundred and fifty euros and upwards.

How to respond to a request from the tax authorities?

The first step in responding to one is to start the stopwatch. Why? Because the company has ten working days to submit the specific documentation requested by the Tax Agency with its action.

This documentation may include:

• Invoices.
• Tickets.
• Supporting documents.
• The books of account.

In some cases, it is possible to request that the deadline be extended by a few days. The maximum to which the company could apply is 10 days in addition to the 10 days of the initial deadline.

It should be remembered that this is a notification of a minor nature, which seeks to cross-check the Administration's data with the declarant's data, when it is noticed that there are figures that do not match. It is important to cooperate and do your best to locate the requested documentation.

How to send the documentation

Once you have the paperwork required by the Tax Agency, you should:

1. Enter the option in the E-Office that is indicated in the tax authorities' injunction.
2. Look for the section «Trámites destacados» in the E-Office.
3. Go directly to the section «Replying to requests or submitting documentation related to a document received from the AEAT».
4. Have the electronic certificate at hand to be able to continue with the online management. There are several options available to the user. Therefore, in addition to using the CSV of the notification, it is also possible to continue to enter the DNIe or Cl@ve PIN.

What happens after shipment?

The end of the process is coming to an end and all that remains is to wait for the Tax Agency to receive the response and documentation submitted. The company's file will be updated at the Inland Revenue with the new information provided and, if everything is in order, there will be no major consequences. However, if irregularities are observed, the requirements may continue or other actions may be taken.

In any case, within the Tax Agency website explains in detail how to respond to such a request. However, to avoid being at the centre of such an incident, it is advisable to keep your accounts clean, up-to-date and error-free. 

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