Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Cash payment complaint

Type of procedure/service
Suggestions, Grievances, Complaints and information to citizens
Subject
Taxes
SIA code
200985
Description

Report to the Tax Agency and identify the other party when a payment is made in cash for an amount equal to or above the set limit of €1,000 or its equivalent in foreign currency (€10,000 if the payer is an individual who is not acting as a professional businessperson with a foreign tax address). If this is done by one of the parties to the transaction within three months of payment, they will be exempted from liability for the subsequent infringement. However, the simultaneous lodging of a complaint by both parties to the transaction will not exonerate either of them from liability.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party
  • Interesado
Recipient interested party
  • Citizen
  • Business
Deadline for resolution

None

Administrative silence interested party
None
Competent bodies
  • Tax Agency
End of procedure
No
Basic Regulations
Place of submission
  • Online
  • AEAT offices
Stages of procedure
  • Start: Submission of the accusation by the accusing party.
  • Procedure: Upon receipt of a complaint, it will be sent to the competent body to carry out the relevant actions.
  • End: - Filing of the accusation when it is deemed unfounded or when the acts or accused persons are not sufficiently specified or identified. - Start of the relevant actions if there is sufficient evidence of veracity in the imputed acts and these are unknown to the Tax Agency.
URl for online processing
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Forms
Identification system(s)
  • Electronic DNI
  • Digital certificate
  • Other
  • Clave PIN
Integrated in Clave
Yes
Subject to fees
No
Level of interactivity
Level 4: Online procedure

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