Tax inspections
We help you deal with tax inspections, reviews and requests from the tax office (AEAT) with method, sound tax judgement and an appropriate documentary strategy from the very first moment.
AEAT inspections · tax requests · limited reviews · VAT · Corporate Income Tax · accounting · invoicing
Faced with a tax inspection,
it pays to act methodically
A notification from the Tax Agency (AEAT) should not be answered in haste or without first reviewing the file, the requested documentation and the real scope of the proceedings.
Request tax advice
Advice on tax inspections and reviews
Tax inspections for companies and the self-employed
A tax inspection can affect a company’s VAT, Corporate Income Tax, withholdings, invoicing, accounting, related-party transactions, deducted expenses, declared income or tax-register status.
Not all tax authority proceedings are the same. It may be a simple documentary request, a limited review, a broader tax inspection or an action relating to invoices, record books, accounting or filed tax returns.
At Asesoría Orihuela Costa we help companies and the self-employed manage these situations with a practical tax approach. Our goal is to organise the information, review the risks, prepare the documentation and act consistently before the tax authorities.
If your company needs more comprehensive tax management, we can also support you through our tax advice for companies page, where we work on an ongoing basis on taxes, tax returns, accounting and recurring tax obligations.
We provide our services from Orihuela Costa, Torrevieja, Pilar de la Horadada, San Miguel de Salinas, San Pedro del Pinatar, Guardamar and Alicante, with support in Spanish, English and French.
Specialised Tax Advice
Advice And Defence Before The Tax Office (AEAT)
Tax office (AEAT) requests
If you receive a request from the Tax Agency (AEAT), we review what is being asked of you, what deadline you have, what documentation should be provided and how to prepare a clear and orderly response. A poorly answered request can lead to a tax assessment, penalty or new review.
Limited reviews
Limited reviews usually focus on specific data from a tax return, invoices, record books, income, expenses or information cross-checked with third parties. We help you review the file and prepare a response consistent with your accounting and the tax returns filed.
Tax inspections
In a tax inspection, the tax office (AEAT) can examine in greater depth the business activity, accounting, invoicing, supporting documents, IT systems and other elements of tax significance. We help you organise the process and assess each step before responding.
VAT, withholdings and Corporate Income Tax
Many tax authority proceedings focus on deducted VAT, output VAT charged, withholdings, expenses, income, depreciation or criteria applied in Corporate Income Tax. If the company needs ongoing tax management, we can coordinate these obligations through our tax advice service for companies.
Accounting, invoices and documentation
Documentation is key in any tax review. We check issued and received invoices, record books, bank statements, supporting documents and accounting so that the response to the tax office (AEAT) is backed by an orderly documentary basis. We can also coordinate this work with our accounting services for companies.
Submissions and response to the AEAT
When the tax office (AEAT) proposes an adjustment, it is advisable to review the facts, the grounds and the documentation before accepting or filing submissions. We help you assess the tax situation and prepare a professional response, avoiding hasty decisions.
Why trust us
Tax advisers experienced in tax authority proceedings
A tax inspection calls for calm, order and good judgement. It is not enough to answer the notification: you need to understand the procedure, prepare the documentation, assess the risks and act consistently.
At Asesoría Orihuela Costa we are a tax, accounting and labour consultancy with experience in companies, the self-employed and foreign clients doing business in Spain. We work from Orihuela Costa for clients in the Vega Baja, southern Costa Blanca, Murcia and Alicante, with support in Spanish, English and French.
Our advantage is that we can analyse the tax authority’s action from a comprehensive perspective: taxation, accounting, invoicing, periodic tax returns, payroll where applicable and the company’s documentary situation.
If the inspection also affects employees, contracts, payroll or Social Security, we can coordinate it with our labour advice for companies. If it affects invoices, books, income or expenses, we link it with the tax and accounting side so that the company does not give contradictory answers.
What we do when your company receives an inspection or request
Tax management in the face of Tax Agency (AEAT) proceedings
When a company receives a communication from the tax office (AEAT), the first step is not to send documentation automatically. What matters is to understand what the authorities are checking, which tax years or taxes are affected and what information may help or harm the taxpayer.
Our work focuses on reviewing the company’s tax situation, organising the documentation and preparing a consistent response. To do so, we analyse the tax returns filed, the accounting, the invoices, the supporting documents and any data that may be related to the file.
In many cases, an inspection or review does not appear in isolation. It may be prompted by differences between tax forms, information reported by third parties, banking transactions, invoicing, deducted expenses, tax-register data or inconsistencies between the actual activity and the tax returns filed.
That is why, if we detect that the problem is not just the specific notification but the way the company is managing its taxation, we guide you towards more complete and ongoing management through our tax advice for companies or, where appropriate, through a review of your accounting management.
Our way of working
- We analyse the notification received and check the type of procedure, the tax involved, the years under review, the deadlines and the documentation required.
- We review the available tax and accounting information to detect possible errors, inconsistencies or weak points before responding to the tax office (AEAT).
- We prepare the documentation in an orderly way, avoiding providing unnecessary or disorganised information that could complicate the proceedings.
- We coordinate the response, submissions or supplementary documentation according to the status of the file and the company’s actual situation.
- We advise on the improvement measures needed to reduce future risks in VAT, withholdings, Corporate Income Tax, invoicing, accounting or tax forms.
Who it is for
Tax advice for companies, SMEs and the self-employed dealing with the tax office (AEAT)
This service is designed for businesses that want to face a tax authority action with professional advice and a complete tax approach, rather than as a simple, isolated formality.
Companies that have received a notification from the AEAT
We help companies that have received a request, a limited review, a notice of the start of an inspection or a proposed tax assessment.
SMEs with questions about VAT, Corporate Tax or withholdings
Many reviews affect periodic tax returns, deducted expenses, invoices, income, withholdings or tax criteria applied at the year-end closing.
Self-employed workers with economic activity
The self-employed can also receive requests from the tax office (AEAT) regarding VAT, personal income tax (IRPF), invoices, expenses, declared income or differences with third-party data. In these cases, we can guide them through our self-employed and entrepreneurs.
Foreign companies operating in Spain
We also serve foreign clients with a company, establishment or activity in Spain who need to understand a tax authority action and respond correctly in Spanish, English or French.
Businesses that want to put their tax affairs in order
If the notification reveals underlying problems in accounting, invoicing or taxes, the advisable course is not to limit yourself to answering the file, but to reorganise the company’s tax management.
Typical documentation
What documentation the tax office (AEAT) can request in an inspection or review
The documentation will depend on the tax, the year and the scope of the proceedings. In practice, the tax office (AEAT) may request or review information such as:
- Issued and received invoices.
- VAT record books.
- Accounting and accounting books.
- Contracts, quotations, delivery notes or supporting documents.
- Bank statements.
- Tax returns filed.
- Withholding, VAT or Corporate Income Tax forms.
- Justification of deducted expenses.
- Transactions with partners, directors or related companies.
- Tax-register information and declared activity.
- Invoicing systems and computer files related to the activity.
To reduce risks, it is important that the documentation is orderly and consistent with the tax returns filed. If your company uses invoicing software, it is also advisable to review your obligations to adapt to VeriFactu and electronic invoicing, especially if the action affects invoices, records or issuing systems.
Have you received a notification from the tax office (AEAT)?
Before responding, it is advisable to review the scope of the proceedings, the deadlines, the requested documentation and the tax consequences the response may have. At Asesoría Orihuela Costa we can help you analyse the situation and prepare an orderly response within professional tax advice for companies and the self-employed.
Common mistakes
Mistakes to avoid when facing a tax inspection
- Responding without first reviewing the scope of the proceedings.
- Providing disorganised or unnecessary documentation.
- Not keeping track of the response deadlines.
- Confusing a limited review with a tax inspection.
- Accepting a proposal without checking whether there are arguments or documentation to defend the company's position.
- Not coordinating the response with the accounting and the tax returns filed.
- Trying to resolve the file without checking whether there are underlying tax problems.
- Failing to keep invoices, supporting documents or records of tax significance.
- Thinking that an inspection can be resolved just by sending papers.
Why trust us
Tax advisers experienced in tax authority proceedings
A tax inspection calls for calm, order and good judgement. It is not enough to answer the notification: you need to understand the procedure, prepare the documentation, assess the risks and act consistently.
At Asesoría Orihuela Costa we are a tax, accounting and labour consultancy with experience in companies, the self-employed and foreign clients doing business in Spain. We work from Orihuela Costa for clients in the Vega Baja, southern Costa Blanca, Murcia and Alicante, with support in Spanish, English and French.
Our advantage is that we can analyse the tax authority’s action from a comprehensive perspective: taxation, accounting, invoicing, periodic tax returns, payroll where applicable and the company’s documentary situation.
If the inspection also affects employees, contracts, payroll or Social Security, we can coordinate it with our labour advice for companies. If it affects invoices, books, income or expenses, we link it with the tax and accounting side so that the company does not give contradictory answers.
FAQs
Frequently asked questions
What should I do if I receive a tax inspection?
The first step is to review the notification, check the type of procedure, the tax involved, the years under review and the deadline available. You should not send documentation without first analysing the scope of the proceedings.
Is a request the same as a tax inspection?
No. A request may ask for documentation or clarifications on a specific point. A tax inspection usually has a broader scope and can examine the company’s accounting, invoicing, supporting documents and transactions in greater depth.
Can the tax office (AEAT) review a company's accounting?
Yes. In inspection proceedings, the tax office (AEAT) can examine accounting, books, invoices, supporting documents, files, databases and computer records of tax significance, always within the applicable legal framework.
How long can a tax inspection last?
As a general rule, inspection proceedings must be completed within 18 months. In certain cases, the deadline may be 27 months, for example when circumstances provided for in the General Tax Law (Ley General Tributaria) apply.
Can I respond to the tax office (AEAT) myself?
You can, but it is not always advisable. An incomplete, disorganised or poorly framed response can give rise to a tax assessment, penalty or further proceedings. It is advisable to review the documentation and the scope of the procedure beforehand.
Do you help with one-off requests from companies that are not clients?
Our approach is not to carry out isolated tax formalities without knowing the company’s situation. We can study the case, but we prefer to work within complete and ongoing tax advice, especially when the tax authority’s action reveals underlying problems in taxes, accounting or invoicing.
Do you need help with a tax inspection or a request from the tax office (AEAT)?
If your company has received a notification from the Tax Agency (AEAT), you should not respond without first reviewing the file, the deadlines and the documentation. At Asesoría Orihuela Costa we can help you prepare a professional response and assess whether your company needs more comprehensive tax management to reduce future risks.