If the Inspection is presented without prior notice and does not meet certain requirements, the taxpayer may deny access:

In the case of legal entities, the concept of “constitutionally protected” domicile reaches those physical spaces that are essential to carry out the activity without outside interference; that is, wherever the accounting, record books, computers and computer files that are used to direct and manage the company are located.

Information.

The taxpayer also has the right to be informed, at the beginning of the review, about the nature and scope of the review, as well as their rights and obligations in the course of inspection actions [LGT, art. 3. 4].

This right is considered respected if the concepts and exercises to be reviewed are stated in the inspection communication and the scope of the verification (general or partial) is indicated. The communication must also include an annex detailing all the rights and obligations of the taxpayer.

Chief Inspector. During the inspection, the taxpayer interacts with the sub-inspector or actuary inspector. But at any time they can request an interview with the team leader, since this is the official under whose responsibility the procedure is processed (LGT, art.f1.)

The obligor has the right to be treated with respect and consideration [LGT, art. 4], you can promote the disqualification of an official if you consider that it will not be impartial or that it could harm you. The objection must be based on one of the following reasons:

The inspector is not considered to have a personal interest in the matter when he is going to receive incentives based on the result of the file.

If the challenge is rejected, there is no challenge. However, this situation may be used in the challenge of the final minutes and the subsequent appeals, which could consider the nullity of the proceedings.

Scope. Those inspected may act through a representative, with whom successive administrative actions will be understood, unless expressly stated otherwise [LGT, art. 46.1]. In general, the Inspection itself provides a document with which to grant representation to the advisor, although the obligor may impose some limitations (for example, that the representation does not reach the signing of the minutes, or that the representative is not authorized to resign to rights that belong to the taxpayer, or that, in the exercise of their representation, may not recognize a tax debt greater than that declared).

In the event of an incorrect action by the representative, it is possible to appoint a new one at any time. If it is the representative who resigns, said resignation will not have effects before the Inspection until it is proven that it has been reliably communicated to the represented taxpayer.

Normal development. The inspection must be carried out in such a way that the normal development of the labor or economic activities of the obligor is disturbed as little as possible [LGT, art. 3. 4]. In addition, people with disabilities or reduced mobility will have the right to have the inspection carried out in the most appropriate place for them.

The Inspection may access the main and auxiliary accounts, including computer files. You can also request books, invoices, correspondence, documents and other supporting documents concerning economic activity. But if any of the required documents is already in the possession of the Administration (for any reason), the affected party may oppose their delivery [LGT, art. 3. 4].

In diligence. The obligor has the right to have his declarations with tax relevance collected in the proceedings extended during the inspection. Through the proceedings, the inspectors collect in writing everything that happens throughout the inspection procedure, and they extend as many as actions are carried out.

They have the nature of a public document and, therefore, the facts stated or accepted in them are presumed to be true [LGT, art. 107].

The final settlements will be collected in the minutes, and not in the proceedings. But the minutes will be based on the content of the proceedings, so it is very important that, at the end of each Inspector action, its content is read and reviewed (especially if demonstrations have been made), making sure that the inspector collects everything faithfully in diligence.

Anytime. The taxpayer may request at any time the status of the procedure [LGT, art. 34.e]. For example, if the inspection is apparently paralyzed but in reality it is carrying out actions with third parties, the taxpayer may be aware of this procedure.

Prior to the minutes. The taxpayer has the right to be heard prior to the signing of the acts of conformity or non-conformity, a procedure in which he can access the administrative file (which includes all the evidence held by the Inspectorate and all the reports that have issued other organs). You also have the right to make allegations and provide documents prior to the signing of the minutes, so that they are taken into account by the Inspection when drafting the corresponding resolution proposal [LGT, art. 34.1].

Likewise, you have the right to present allegations after the signing of the minutes (liquidation proposal) [LGT, art.157.3].

In the hearing process prior to the signing of the minutes, the obligor has the right to obtain a copy (at his/her expense) of the documents that make up the administrative file in the disclosure process [LGT, art. i.sj This right can only be limited if said documents affect the interests of third parties or the privacy of other people, or when so provided by current regulations.

The existence of the electronic inspection file allows this to be obtained through the AEAT website, by means of a key that is delivered to the taxpayer [RGIT. art. 95.4).

Data. The taxpayer also has the right to maintain the confidential nature of all information related to his person or company, whether he has provided it directly or if the Treasury has obtained it from third parties. Said data cannot be transferred to third parties, except in the cases provided for by law (collaboration with jurisdictional bodies or other public administrations in the fight against tax crime and against fraud in obtaining aid or subsidies).

The Treasury cannot force a person to cede to another, data with tax relevance.

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