Tax Claim to the Inland Revenue, everything you need to know

1. Incorrect tax refund

One of the most common complaints is an incorrect tax refund. Taxpayers may find that the total refunded does not match what they expected, either because of errors in the tax return or discrepancies in the tax authorities’ calculations.

Solution: Check the tax return thoroughly before filing it. In case of error, file a formal claim together with documentation supporting the requested correction.

2. Undue fines and penalties

Taxpayers sometimes receive fines or penalties that they consider unjustified, either because of errors in filing deadlines or discrepancies in the information provided.

Solution: File an appeal for reconsideration or an economic-administrative claim, explaining and justifying why the fine or penalty is inappropriate, accompanied by the relevant documentation.

3. Errors in the calculation of Personal Income Tax (IRPF)

Errors in the calculation of Personal Income Tax (IRPF) are another frequent cause of complaints. These errors may be due to misapplied deductions or income not correctly accounted for, among others.

Solution: Review and confirm all deductions and sources of income before filing the return. If an error is detected, request a self-assessment rectification.

4. Problems with tax deductions

Taxpayers often encounter problems when applying tax deductions, such as deductions for permanent residence, donations, or for investments in companies.

Solution: Make sure you understand and comply with the specific requirements for each deduction. In case of dispute, file a claim with all documentation supporting entitlement to the deduction.

5. Discrepancies in VAT Declarations

Discrepancies between what is declared and what is considered by the tax authorities with regard to Value Added Tax (VAT) can lead to claims.

Solution: Keep detailed records of all transactions subject to VAT. If a discrepancy is detected, file a claim with the relevant invoices and records.

6. Problems with the Wealth Tax Declaration

Errors in the declaration of assets and rights can lead to incorrect Wealth Tax assessments.

Solution: Verify the accuracy of all assets and liabilities before filing the return. In case of error, request a rectification of self-assessment.

7. Claims for incorrect withholdings

Withholdings applied by companies or employers that do not match what is due can give rise to significant differences at the time of the annual return.

Solution: Periodically review pay slips and withholdings. In case of error, contact the employer to correct the withholdings and, if necessary, file a formal complaint with the tax authorities.

8. Inheritance and gift taxation

Complexities in inheritance and gift taxation often result in tax claims due to misinterpretations or lack of proper documentation.

Solution: Obtain professional advice on the correct valuation and declaration of inheritances and gifts. In case of dispute, file a claim with all required documentation.

9. Corporate Income Tax Errors

Companies often encounter discrepancies in the calculation of corporate income tax, due to errors in deductions or in the recording of income and expenses.

Solution: Keep accurate accounts and carry out regular reviews. If an error is detected, file a supplementary return or an administrative claim.

10. Delays in resolving complaints

Delays by the tax authorities in resolving tax claims that have already been filed are a common complaint among taxpayers.

Solution: Monitor the status of tax claims filed and, if the delay is excessive, file a formal complaint or go to the Ombudsman to speed up the process.