Tax
Tax Inspections, Appeals and Claims
Experienced defence and representation before the Spanish Tax Agency and administrative tribunals — from the first inspection notice to the final resolution.
What is it?
Receiving a notification from the Agencia Tributaria (AEAT) — whether a request for information, a data verification procedure (comprobación de datos), a limited audit (comprobación limitada) or a full tax inspection (inspección) — is a stressful experience for any taxpayer. The procedure is governed by strict deadlines, formal requirements and legal rights that must be exercised correctly or they are lost. Acting without expert guidance at this stage is one of the most common and costly mistakes taxpayers make in Spain.
If the outcome of an inspection or settlement is unfavourable, taxpayers have the right to challenge it through administrative channels: first by filing a reposición (reconsideration request) before the same tax office, or by appealing to the Tribunal Económico-Administrativo (TEA) — a specialised administrative body that reviews tax decisions independently of the inspecting body. Beyond administrative review, cases can be brought before the contentious-administrative courts. Knowing which route to take, and when, is a matter of strategy and experience.
At GCT1 we represent individuals and companies throughout the entire inspection and appeals cycle. From preparing the initial response to the AEAT's request, to negotiating the scope of an audit, drafting formal allegations, attending inspection meetings and, where necessary, pursuing the claim before the TEA or the courts, we are alongside our clients at every step. Our objective is always to achieve the best possible outcome with the lowest financial and reputational risk.
Who is it for?
- Individuals who have received a data verification letter or inspection notice from the AEAT
- Companies subject to a partial or full tax inspection covering corporate tax, VAT or other taxes
- Taxpayers who have been issued a provisional or definitive settlement they believe is incorrect
- Self-employed professionals facing withholding or VAT regularisation proceedings
- Clients who have missed a deadline and need to regularise their position voluntarily before an inspection begins
What's included in our service
- Analysis of the inspection notification and advice on your rights and obligations from day one
- Preparation of all documentation and written responses to the tax authority within statutory deadlines
- Representation and attendance at inspection interviews alongside or instead of the taxpayer
- Negotiation of the scope and terms of inspection proceedings to limit exposure
- Drafting and filing of reposición (reconsideration) and economic-administrative appeals (TEA)
- Assessment of contentious-administrative court action where administrative remedies are exhausted
- Voluntary regularisation advice for taxpayers who wish to correct past errors before being inspected
Documentation you will need to provide
- The original inspection or verification notification from the AEAT
- All prior tax returns and accounting records for the tax years under review
- Invoices, contracts and supporting documentation for any transactions being questioned
- Any prior correspondence with the tax authority relating to the matter
- Previous inspection settlement documents or provisional liquidations received
Key deadlines
- Response to AEAT information requests: typically 10 working days from notification (extensions are possible but must be requested promptly)
- Reposición appeal: 1 month from notification of the disputed act
- Economic-administrative appeal (TEA): 1 month from notification of the disputed act
- Contentious-administrative court appeal: 2 months from the TEA resolution
- Voluntary regularisation before inspection: any time before the AEAT formally opens proceedings
Why GCT1
- Three decades of experience defending taxpayers before the AEAT and administrative tribunals in the Alicante and Valencian Community region give us a thorough understanding of how inspectors operate and what arguments are most effective
- Our Elche office handles the full process locally — you do not need to travel to another city or deal with a firm that does not know the regional inspectorate
- You have a named advisor who leads your defence from the first notification to the final resolution, maintaining full continuity of your case and never handing it off to a junior team member
- We have successfully defended and resolved inspection cases across all major taxes (IRPF, IS, IVA, Patrimonio) for more than 1,000 clients, including complex multi-year audits and cases involving significant amounts
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