In the field of tax and fiscal advice, one of the most common queries we receive at Tecem Abogados, specialists in tax and accounting advice in Malaga, Benalmadena and the Costa del Sol, is about appeals against penalties arising from tax assessments. Many taxpayers are unaware that, although a tax assessment has become final, it is still possible to file appeals against the associated penalties.

What happens when the settlement is final?

When a taxpayer receives a tax assessment with which he does not agree, he has one month to appeal it, counting from the day following its notification. However, if the taxpayer does not appeal within this period, the tax assessment becomes final, i.e., it cannot be challenged at a later date except for specific exceptions. In these cases, the administrative acts are considered final and binding.

Appeals against tax penalties

Although the main assessment can no longer be challenged, the penalties derived from it can be appealed, provided that the right to do so is not time-barred. Tax penalties and the assessment are different administrative acts, and the fact that the assessment is final does not imply that the penalty is also final. In addition, in order to suspend the collection of a tax penalty while the appeal is being processed, it is not necessary to present a bank guarantee. The simple filing of the appeal is sufficient to stop the collection process of the penalty.

Tax and legal advice in Málaga, Benalmádena and the Costa del Sol

In Tecem Abogados, we have a team of professionals specialized in legal and tax advice. We review the tax assessments sent to you by the tax authorities and offer you a detailed analysis of the feasibility of appealing against penalties or assessments. Based in Malaga, we provide services to companies and individuals throughout the Costa del Sol, offering personalized advice tailored to the needs of each client. If you have received a sanction and wish to know your options, contact Tecem Abogados to receive a professional and accurate assessment of your case. This article is designed to attract searches related to filing appeals against tax penalties, using the keywords tax advice in Malaga, appeals against tax penalties and legal advice in Benalmadena to improve search engine rankings. Clear calls to action are also included to attract potential clients.