When Spanish Hacienda, opens a tax inspection, it is natural for companies and individuals to feel concerned. These procedures usually conclude with a formal document known as a tax inspection record (acta de inspección), which has significant legal and financial implications.
At EBF Consulting, we specialise in guiding both residents and non-residents through these complex situations. With our team of bilingual tax advisers, we ensure clear communication and expert representation throughout the entire process.
What Is a Tax Inspection Record?
A tax inspection record is the official document issued at the end of a tax audit. It summarises the facts identified, the proposed adjustments, and the legal grounds supporting them. Signing this document carries consequences depending on whether it is signed in agreement (conformidad), in disagreement (disconformidad), or partial agreement.
Signing in Agreement (Conformidad)
When a taxpayer agrees with the proposed adjustments:
- The facts recorded are presumed undisputable.
- They may benefit from up to a 58% reduction in penalties, provided the payment is made on time and without appealing.
- However, once signed, the taxpayer loses the right to challenge the factual basis of the inspection.
Signing in Disagreement (Disconformidad)
If a taxpayer does not agree with the proposed findings:
- They retain the right to challenge both the facts and the legal reasoning before the relevant authorities or courts.
- They lose the initial 30% penalty reduction, although a partial reduction may still apply under certain conditions.
Partial Agreement
In practice, inspections often involve both accepted and disputed points. In these cases:
- Separate records may be issued (one in agreement and another in disagreement).
- Alternatively, a single record may reflect both aspects if a tax refund is involved.
This approach allows taxpayers to acknowledge accurate elements while preserving their right to contest others.
Why Expert Advice Matters
Deciding whether to sign in agreement or disagreement can have a significant financial impact. For example, the difference between accepting a reduction in penalties and pursuing a legal defence may involve thousands of euros.
At EBF Consulting, our bilingual tax advisers provide:
- A clear explanation of the legal and financial implications.
- Strategic advice tailored to each specific situation.
- Representation before Spanish tax authorities, ensuring your rights are safeguarded.
Conclusion
Tax inspection records are more than just formalities — they shape your rights, obligations, and potential financial liabilities. Understanding the consequences of signing in agreement, disagreement, or partial agreement is crucial before taking any step.
At EBF Consulting, we stand by your side with a team of experienced bilingual tax experts ready to support you through the entire process, ensuring that your interests are fully protected in Spain.