Tax procedure

Spanish tax procedure: AEAT audits and inspections, appeals, self-assessment, limitation period, penalties and TEAC proceedings. 3 analyses and 3 notes, most recent first.

08/05/2026TSSTS 350/2026Procedure
A self-assessment may not be the subject of the special review procedure for acts that are null as of right
05/05/2026TSSTS 1122/2024Procedure
Home entry and access to computer equipment: the court order must give specific reasons for digital access (STS 1122/2024)
05/05/2026Note
Home entry under article 113 of the LGT: the court order must give specific reasons for digital access
25/03/2026Note
Notification at the tax domicile despite the designation of a representative: the TEAC sets a unified criterion under the purpose-achieved rule
25/03/2026TEACRG 5861/2025Procedure
Tax notification at the tax domicile despite the designation of a representative: the TEAC qualifies the Spanish Supreme Court's doctrine under the rule of purpose achieved
11/03/2026Note
Tax self-assessment: rectification under article 120.3 of the LGT as the ordinary review channel