Receiving an information request from the Spanish tax authority requires you to identify precisely what the authority is asking for and organise a response within the applicable deadline. The priority is to ensure the notification reaches the right person, avoid wasting time looking for documents and make sure the information supplied is consistent with the company’s records.
A request does not necessarily mean that a tax inspection has begun, nor does it automatically imply a penalty. The type of procedure and the contents of the document determine how it should be handled.
First review: what document has the company received?
Before preparing files, confirm the recipient entity, issuing authority, case reference, taxes or periods concerned and the action requested. Distinguish an information request from an opportunity to submit representations, a proposed assessment or a decision.
Within a corporate group, checking the tax identification number (NIF) is particularly important. One company’s documentation must not be confused with another’s, even if they share a finance team, address or service provider.
Manage the deadline from the outset
Do not rely on a generic deadline found online. Review the notification and procedure, the relevant date for calculating the deadline and how days are counted under the applicable rules. Record the due date and set an earlier internal review date.
If documents are missing or responding is difficult, notify your adviser immediately to assess the available options. Do not assume that an extension has been granted or that an informal enquiry suspends the deadline.
Prepare a matrix of requested documents
A practical approach is to turn each item in the request into a task. For each one, record the document needed, the person responsible, the period and its review status.
- Invoices: identify the issuer, recipient, description and correspondence with the records.
- Contracts: locate the applicable version and its annexes.
- Accounting: check accounts, statements and reconciliations.
- Supporting evidence: connect payments, deliveries or services to the transaction they substantiate.
- Explanations: describe material differences clearly, supported by documentation.
An example of organising a response
If invoices and evidence of particular services are requested, submitting a folder without an index can make the response difficult to follow. It is more useful to organise documents by transaction and explain which file addresses each point. Where an invoice covers several pieces of work, check whether the supporting evidence identifies them.
This organisation does not replace tax analysis. Any inconsistencies or errors in the records should be reviewed before deciding how to explain them or what action is appropriate. Avoid improvising a correction simply to make documents match.
Review the response before submitting it
The response should cover the request, use consistent terminology and avoid unsupported statements. The team preparing documents and the person validating the tax position should work from the same version.
Also check the authority of the person making the submission and the channel specified in the notification. The AEAT provides electronic procedures for responding to requests and supplying documentation; select the one corresponding to the case and retain the filing receipt.
After submission: monitoring and record-keeping
Keep the final response, annexes and receipt in a file accessible to authorised people. Record what has been submitted and monitor subsequent notifications. Sending files does not automatically mean the procedure is closed.
Should the accounting department respond? It can gather much of the information, but validation should be coordinated with whoever analyses the tax implications of the response.
Should you attach every available document? Selection should reflect the request and the analysis of the case; disorganised information does not, by itself, improve the response.
Advice on tax authority requests
Adeltra’s tax team can help analyse the notification and coordinate company documentation. Contact our team to review the request and deadline.
Procedural reference: AEAT guidance on responding to requests and supplying documentation. General information reviewed in October 2026; each notification requires individual analysis.