Tax payers’ rights during the fiscal inspection process in Spain

Abstract

Fiscal inspection corresponds to the Public Estate, which, in accordance with the regulatory procedure, has the obligation to verify the judicial situation of the taxpayers, as well as to check the exact fulfillment of their obligations and duties. We can mention the following characteristics: (1) liquidation of the tax, (2) obtaining information in order to correctly liquidate taxes, (3) checking and investigating the declared taxable events and not declared ones in order for liquidations to adjust to reality; other activities, for example, statistics, issuing reports.