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Tax inspectorate procedures

Parallel settlements

PROCESS DESCRIPTION:

Parallel settlements are provisional settlements practiced by the managing bodies of the Tax Administration (not inspection), as a result of a purely formal verification of the statements made by taxpayers.

They are called parallel settlements because they reflect, on the one hand, the data entered by the taxpayer in his statement and, on the other and in parallel, the corrections made by the Administration. The courts have demanded that the parallel settlement contain the “essential elements” that allow the taxpayer to know, in a clear, simple and intelligent manner, the facts and additional elements that motivate the settlement, which is not always true.

Checking procedure values

The verification of values is a procedure that helps determine taxes based on the value of goods and rights.

According to article 57 of the General Tax Law, the verification methods are as follows:

  1. Capitalization or imputation of returns to the percentage that the law of each tax indicates.
  2. Estimate by reference to the values that appear in official fiscal records.
  3. Average prices in the market.
  4. Quotes in domestic and foreign markets.
  5. Expert opinion of the Administration.
  6. Value assigned to goods in insurance contract policies.
  7. Value assigned for the appraisal of the mortgaged farms in compliance with the provisions of the mortgage legislation.
  8. Price or declared value corresponding to other transfers of the same good, taking into account the circumstances of these, made within the period established by regulation.
  9. Any other means determined in the proper law of each tax.
  10. Any other means determined in the proper law of each tax.

Once the value has been checked, it can happen that:

  1. The check value is equal to the one declared. In this case, self-assessment is respected.
  2. The check value is less than declared. The self-assessment is still respected.
  3. The check value is greater than the declared one. In this case, a complementary liquidation is drawn to the interested party, so that the corresponding amount can be paid.

If the administration liquidates with a value greater than the declared one, the interested party can carry out the following actions:

  1. According to the settlement, pay in installments and as planned.
  2. If you are in disagreement, present contradictory expert appraisal in case you have it to record for a professional, the real value of the good.
  3. If you are in disagreement, and it is considered a lack of motivation or defects in the procedure, a remedy or an administrative claim would be filed.

NECESSARY DOCUMENTATION:

  • Copy of identity documentation: DNI / residence permit / NIE and passport or ID CARD

INCLUDED SERVICES:

  • Prior advice.
  • Processing of service.
  • Sending of supporting documents.
  • Backup file of digitized documentation.
  • Attention of requirements when necessary.

PRICE OF SERVICES:

Tax inspectorate procedures 150,00 euros*

*Price without VAT

 

INCLUDED SERVICES:

  • Collection and review of necessary information.
  • Documentation Review.
  • Preparation of preliminary drafts.
  • Sending the draft for customer confirmation.
  • Processing of service.
  • Sending of supporting documents.
  • Backup file of digitized documentation.
  • Attention of requirements when necessary.

 

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FREE CONSULTATIONS

all our clients are consulted regarding the services provided.

COMPENSATION OF SANCTIONS

We compensate the fines and interests produced by the fault of our accountants.

 

PROCESS: 

fill in the application attaching necessary data and documents

one of our professionals will contact you to see the details

Prepayment of service payment (standard payment method: 100% in advance

carrying out the necessary procedures to complete the requested service

sending the supporting documents for the service performed and final invoice.

 

SPECIALISTS

José Marí­a Esteve Rodrí­guez | Manager

José Marí­a Esteve Rodrí­guez

Manager

Ksenia Ilicheva | Tax advisor

Ksenia Ilicheva

Tax advisor

Begoña Gómez Olivas | tax and accounting area director

Begoña Gómez Olivas

tax and accounting area director

Sandra Milena Aranda López | Labor area director

Sandra Milena Aranda López

Labor area director

Marina Orts Rodríguez | Administration and accounting

Marina Orts Rodríguez

Administration and accounting

Vanessa Burillo Bernabeu | Legal services

Vanessa Burillo Bernabeu

Legal services

David Camacho Mazarro | Foreigner area manager

David Camacho Mazarro

Foreigner area manager

Sonia Micaela Cejas | Traffic area

Sonia Micaela Cejas

Traffic area

Tatiana Faedo Gukasian | Administration

Tatiana Faedo Gukasian

Administration

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Foundation year

2008

The professional activity of the company is ensured with the Civil Liability policy in the insurance company CASER.

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