These are aimed to manage, review/audit acts with tax significance, collect and sanction infringements.
Given the importance of such procedures and the complexity that they might trigger from a technical-legal approach, it is critical to receive the specialists’ assistance throughout these processes.
“Mourentán – Mentores de Empresas”, with a wide-ranging experience and knowledge in these issues, assists the client so he can intervene along all these processes and during any of the stages:
- Before the fiscal management bodies:
- Refunding procedures.
- Verification processes.
- Counter-valuations by appraisal experts.
- Limited audits.
- Collecting procedures. Application for deferment/installment payments in tax returns, seizures and payment orders, etc.
- Administrative claims:
- Special proceedings for reviewing their own acts (“Procedimientos especiales de revision”).
- Claims filed before the same body that raised the assessment (“Recursos de reposición”).
- Claims filed before the Administrative Courts (“Reclamaciones ante los Tribunales Económico- Administrativos”)
- Claims in the judicial route.
- Binding rulings requests before the Spanish General Directorate of Taxes.