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Catalogue of Taxpayer's Rights

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Article 34 of Act 58/2003 of 17 December, or General Tax Law, refers to the rights and guarantees of taxpayer's, states as follows:

  1. The rights of taxpayers are, without limitation, as follows:
    1. The right to be informed and assisted by the Tax Authorities on the exercise of their rights and compliance with their tax obligations..
    2. The Right to obtain, in the conditions stated by the present Act, any return derived from he regulations applicable to each tax and the return from unduly paid revenues as appropriate, including payment of interest of late determination as stated by Article 26 of this Act, without need of submitting any requirement in this sense.
    3. The right to be reimbursed, in the manner stated by this act, the cost of bank guarantees and other guarantees paid to suspend the execution of an act or to delay payment or allow payments in installment for a debt, when such act or debt is declared as totally or partially wrongful by means of a final judgement or final administrative resolution, including payment of legal interest without the need of submitting any requirement in this sense, as well as, in the event that a submitted claim or appeal was partially accepted, the proportional reduction of the corresponding guarantees..
    4. The right to use any language with official status in their Autonomous Community, as provided by the current legal system.
    5. The right to be informed of the state of those proceedings to which they are a party.
    6. The right to be informed of the identity of the authorities and personnel working for the Tax Authorities under whose responsibility tax proceedings and actions to which they are a party are being developed..
    7. The right to request a certification and a copy of any declaration presented by them, as well as the right to be given a stamped copy of any document presented before the Administration, provided that these are supplied together with their originals so they may be collated, and right to be returned the originals of such documents, in those cases where they must not be included in the relevant file..
    8. the right to not provide those documents already submitted by the taxpayers themselves that are already held by the acting administration, provided that the taxpayer indicates the day and proceeding of submission of such documents..
    9. The right, in the legally stated conditions, to the confidentiality of their data, dossiers or records obtained by Tax Authorities, which may only be used for processing those taxes or resources that those Authorities are in charge of processing, and for imposing sanctions; such data may not be transferred or communicated to third parties, except in the cases provided by law.
    10. The right to be treated with due respect and consideration by the personnel of the relevant Tax Authority.
    11. The right to Tax Authority actions requiring their intervention being carried in the less onerous possible manner, provided that this does not affect compliance with their tax obligations..
    12. The right to submit arguments and documents which must be considered by the competent authorities when preparing the corresponding resolution proposal.
    13. The right to be heard in the relevant proceeding, in the terms provided by this Act.
    14. the right to be informed of the value of real estate which is to be purchased or transferred.
    15. the right to be informed, at the beginning of the verification or inspection proceedings, on the nature and scope of such proceedings, as well as their rights and obligations for the duration thereof, and right to have such proceedings take place in the terms provided by law.
    16. the right to recognition of applicable tax regimes or tax benefits.
    17. The right to submit claims and suggestions regarding the operation of Tax Authorities.
    18. The right to have the statements relevant for tax matters issued by taxpayers included in the relevant tax proceedings.
    19. The right of taxpayers to submit to Tax Authorities all documents that they deem appropriate and may be relevant for the resolution of the corresponding tax proceedings.
    20. the right to be provided with a copy of the documents forming the administrative record during the demonstration procedures in the terms provided for by this Act.
    21. This right may also be exercised in any moment of the procedure for enforced recovery.
  2. Integrated in the Ministry of Finance, the Taxpayer Protection Council shall ensure that taxpayers' rights are effectively enforced, attend to complaints arising from the application of the tax system performed by the State bodies and make the pertinent suggestions and proposals, in the form and with the effects pursuant to regulations."

 Besides, article 99 of Law 58/2003, of 17 December, General Law on Taxation, regarding the development of tax actions and proceedings, establishes the following provisions:

  1. In the development of tax action and proceedings, the Administration must facilitate at all times that taxpayers may exercise their rights and comply with their duties, in the terms provided in the paragraphs below.
  2. Taxpayers may refuse to present any document that is not required by the tax regulations or has been already submitted by the same taxpayers and are held by the corresponding acting Tax Authority. In any rate, the interested party may be requested to confirm specific data which have been already submitted, related to themselves or to third parties.

  3. Taxpayers are entitled to be issued a certification of declarations, self-assessment and communications submitted by them or of specific aspect included in such declarations, self-assessments and communications..

  4. When a taxpayer is a party to a tax action or proceeding, they are entitled to obtain, at their own cost, a copy of all documents included in the corresponding file, unless these documents affect the interst or privacy of third parties or stated otherwise by the current regulations. Those copies shall be delivered in the hearing proceedings or, in lack thereof, in the pleading proceedings subsequent to the resolution proposal.
  5. Access to registries and documents that are part of a record closed as of the request date and that are held in administrative registries may only be requested by those taxpayers that have been a party to the tax proceedings, notwithstanding the provisions of Article 95 of this Act.
  6. For taking evidence in tax proceedings, it is not necessary to establish a specific period or notify the interested parties previously to the start of proceedings.
  7. Proceedings by the Tax Authorities in those proceedings for applying taxation, shall be documented by means of communications, proceedings, reports and any other document provided in the specific regulations for each proceeding. Communications are documents by means of which the Administration notifies taxpayers of the start of proceedings or other facts or circumstances regarding said proceedings, or makes the appropriate requirements to any person or entity. Communications may be integrated to the contents of the relevant records of proceedings. Records of proceedings are public documents issued to give proof of a fact, as well as the statements made by the taxpayer or the person affected by the proceeding. Proceeding documents may not contain proposals for tax settlement. The Tax Authorities shall issue, at their own motion or at the request of a third party, any compulsory report pursuant the applicable law, any report requested by other bodies or services from the Public Administration and those that are necessary for applying the relevant taxes.
  8. In tax proceedings, the hearing proceedings prior to the resolution proposal may be forgone when a settlement is agreed or when the corresponding regulations for the proceedings include a process for submission of allegations subsequently to such proposal. In the latter case, the record shall be disclosed in the proceeding for submission of allegations.

The duration of this proceeding for the submission of allegations shall not be less than 10 days or more than 15 days.

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