Sanctioning procedure in tax matters.
Sanctioning procedure in tax matters.
Procedure aimed at analysing the commission of a tax offence and imposing, if appropriate, the corresponding penalty.
General information
- Regional ministry
- Consejeria De Economia, Hacienda, Financiacion Autonomica Y Fondos Europeos
- Governing board
- Direccion De La Agencia Cantabra De Administracion Tributaria - Acat (DIR3: A06004075)
- Classification
- Tributary
- Subject(s)
- Taxes and other taxes
- Relations of the citizen, company or public employee with the Administration
- Starting way
- Ex officio
- Target
- Citizens
- Legal entities, self-employed persons and registered professionals
- Subject to fees
- No
- Languages in which the procedure can be completed
- Spanish
- Allow power of attorney
- No
- Links to web pages with specific information
- Type
No links are included
Requirements
It is initiated ex officio, by notification of the agreement of the competent body.
Deadlines and submission
- Deadline for submission
Waiver of the separate processing of the sanctioning procedure during the first 2 months of the procedure for the application of the taxes or 15 days from the notification of the initiation of the procedure.
In the inspection procedure, the deadline for waiving the separate procedure is the first 6 months or 15 days from the end of the hearing procedure, whichever occurs earlier.
- Submission deadline start date
- -
- Submission deadline end date
- -
- Periodicity
- Continuous
- Means of submission
- Online and in person
-
- Online submission
- At the General Electronic Registry
- Art. 14. 2 of the Law 39/2015, of 1 October, of the Common Administrative Procedure of the Public Administrations, establishes the obligatory nature of the electronic management for certain subjects as, for example, a) The juridical persons, b) Entities without legal personality, c) Those who carry out a professional activity for which compulsory membership is required, for the procedures and actions they carry out with the Public Administrations in the exercise of said professional activity. In any case, within this group, notaries and property and mercantile registrars shall be included. d) Those who represent an interested party who is obliged to relate electronically with the Administration, e) The employees of the Public Administrations for the procedures and actions that they carry out with them due to their condition of public employee, in the form in which it is determined by regulation by each Administration.
- Place(s) for in-person submission
Before the competent bodies of the Tax Administration of Cantabria.
Required documentation
- It is not necessary to provide documentation
Processing and resolution
- Instructor board
- It will be the body competent to instruct the sanctioning procedure that is determined in the regulations of the applicable organization (art. 210 LGT. And 23 of R.D. 2063
- Attributive rule
- Law 58/2003, of 17 December, General Taxation.
- Royal Decree 2063/2004, of 15 October, approving the General Regulations of the Tax Sanctioning Regime.
- Reports or opinions
- No reports or opinions are required
- Resolution entity
- Competent body to liquidate.
- Attributive rule
Law 58/2003, of 17 December, General Taxation.
Royal Decree 2063/2004, of 15 October, approving the General Regulations of the Tax Sanctioning Regime.
- Maximum deadline for decision
- 6 Months
- Average deadline for decision
- 6 Months
- Effects of the administrative silence or inactivity of the Administration
- Initiation ex officio:
- According to applicable regulations
- Does it put an end to the administrative procedure?
- No
Appeals
- Type
Appeal for Reversal or Economic-Administrative Claim.
- Board
In the case of an appeal for reconsideration, the appeal will be resolved by the same body that issued the contested decision. In the case of an economic-administrative claim, it will be resolved by the Regional Economic Administrative Court of Cantabria or the Economic Administrative Board in the case of public law income of the Government of Cantabria and its Institutional Administration.
- Deadline
- 1 month.
Regulations
- Regulation applied
-
- Law 58/2003, of 17 December, General Taxation.
-
- Royal Decree 2063/2004, of 15 October, approving the General Regulations of the tax penalty regime.
Do you need help?
The 012 General Telephone Information Service will be available 24 hours a day, every day of the year, according to the following timetable:
- Personal telephone attention by means of information agents, from 9:00 to 21:00 hours from Monday to Friday, excluding public holidays.
Mechanised attention, via voicemail, during other hours and on public holidays. - Incoming calls to the mailbox will be recorded and then, from the General Information Telephone 012, a response call will be made to the citizen to resolve his or her request for information.
- For telephone calls from outside the Autonomous Community of Cantabria you can dial 942 395 563 (from abroad +34 942 395 563); if you are calling from Cantabria, you can dial 942 395 562.
- This service is only available in Spanish.