8 January 2020

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

glasses rest on a table, while a person in the background looks through papers, pensively in an office.

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.

Table of contents

How to respond to a tax authority request

The first step in responding to one is to start the stopwatch. Because the company has ten working days to present the specific documentation that the Tax Agency requests with its action.

This documentation may include:

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

In some cases, it is possible to request an extension of a few days. The maximum the company could opt for is ten additional days to the initial ten-day period.

It should be remembered that this is a Minor notification, which seeks to compare the data from the Administration and the declarant's, upon noticing that there are figures that do not match. It is important to cooperate and do everything possible to locate the requested documentation.

How to send the documentation

Once you have the documents required by the Tax Agency, you would need to:

  1. Go to the Electronic Headquarters option indicated tax authorities' injunction.
  2. Find the «Featured Procedures» section within the Electronic Headquarters.
  3. Go directly to the section «Respond to requests or submit documentation related to a document received from the AEAT».
  4. Keep the electronic certificate to hand so you can continue with the online process. There are several options available to the user. Therefore, as well as using the CSV from the notification, it is possible continue to enter the DNIe or Cl@ve PIN.

What happens after submission?

The end of the process is drawing to a close, and now all that remains is to wait for the Tax Agency to receive the submitted response and documentation. The company's file will be updated at the Treasury with the new information provided and, if everything is in order, there will be no major consequences. However, if irregularities are observed, further requests may be made or other actions may be taken.

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

Are you calm with the Accounting and financial administration of your companyAnd how do you handle accounting as a freelancer? Do you think it could be improved in some aspects to avoid a tax office requirement? Had you considered relying on automation? Do you know how it could benefit you? Ticket Restaurant to your company?

Edenred Spain