The practice
Don't answer Hacienda alone
The letters look routine and are not. An "information request" quietly sets the scope of an inspection; a parallel assessment redoes your return and asks for the difference; a penalty arrives attached almost by default. Each one runs on short, strict deadlines — and what you answer in week one shapes everything that follows.
This desk takes over the conversation with the tax administration — the state agency and the Canary one, because IGIC and the island regimes have procedures of their own. We establish what is actually open, answer in time and in form, and appeal what is wrong: before the office, before the economic-administrative tribunal, and in court when it must go that far. Filing and planning live with our Tax Advisory desk; this page is for when the filing is challenged.
Typical files
What lands on this desk
Six envelopes, one instinct: bring them unanswered. The first reply is the one that cannot be unsaid.
The route
From the letter to the ruling
The letter
Bring it unanswered. The clock and the wording matter more than most people think.
The file
We establish what is actually open — the review window is generally four years — and decide where to fight.
The appeal
First before the office itself, then the economic-administrative tribunal — no court fees, and often enough.
The court
When the tribunal fails, judicial review. By then, the file we have been building is the case.
Tax Law questions
Before you ask
I received an inspection notice. What do I do first?
Nothing on your own. Note the date it arrived and bring it to us unanswered — the deadline, the scope and the wording of the first reply set the tone for the whole inspection.
Can tax penalties really be cancelled?
Frequently. A penalty needs proven fault and a motivated, proportionate resolution — requirements the administration fails more often than you would expect. It is always appealable separately from the tax itself.
How far back can the tax agency review?
Generally four years, longer in specific situations. Before conceding anything, we check what is genuinely open — amounts outside the window are simply not on the table.
Do I have to pay while I appeal?
Penalties are held automatically while the administrative appeal runs. Assessments keep their deadline unless suspension is granted, usually against a guarantee — we ask for it together with the appeal, and deferrals exist when cash is the problem.
Is IGIC handled like VAT?
Same logic, different tax, different administration: IGIC belongs to the Canary tax agency, with its own rates and procedures. We defend both — and living where IGIC lives is an advantage your mainland advisor does not have.
That letter has a deadline. Move first.
Send us what the tax agency sent you — unanswered — and a lawyer tells you what it really means and what to do about it, within one business day.
Prefer to call?
Have the letter read
Tell us what arrived and when — a lawyer replies within one business day.
Appointment request
Pick the office, day and time that suit you — bring the letter and the return it refers to.