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The Supreme Court limits Treasury deadlines to extend limited verification procedures

Declarando, the online platform for tax advice to the self-employed, in the latest installment of its Legal Observatory, explains how it affects the self-employed the new judgment of the Supreme Court (STSJ CV 5292/2020) which limits the deadlines that the Tax Agency has to extend a limited verification procedure.

This new ruling determines at what time the Tax Administration can notify the self-employed person of the extension of the scope of a limited verification procedure for it to be valid”, explains Marta Zaragozá, CEO of Declarando. “From now on, the Supreme considers null the resolution or liquidation of the limited verification procedure if the extension has been agreed and notified simultaneously to the opening of the allegations”.

In practice, limited check notifications should now reach the freelancers in advance, and the processes of these checks must be opened later separately to be considered valid. In this way, the resolution of the Supreme Court allows self-employed workers to gain time to prepare their defense against these actions.

When limited checking procedures are performed

Limited verification procedures are actions carried out by the Treasury to verify the tax obligations of the self-employed. among the most common there are model examinations, record inspections, data verification or verification of official books and invoices.

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“The checks carried out by the Tax Administration are basically limited to analyzing the documentation provided by the self-employed when they present some type of claim (whether monetary or of any other nature), with the aim of verifying whether it is valid”clarifies Marta Zaragozá.

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