{"id":6871,"date":"2022-07-14T22:06:56","date_gmt":"2022-07-14T20:06:56","guid":{"rendered":"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/servicios\/procedimientos-tributarios-e-inspecciones\/"},"modified":"2026-09-15T10:00:02","modified_gmt":"2026-09-15T08:00:02","slug":"tax-procedures-and-inspections","status":"publish","type":"page","link":"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/en\/services\/tax-procedures-and-inspections\/","title":{"rendered":"Tax procedures and inspections"},"content":{"rendered":"\n<div class=\"banner-interior\" style=\"background-image:url('https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/07\/asesoramiento-legal-y-fiscal.jpg');\">\n    <div data-aos=\"fade-right\" class=\"banner-interior-center\">\n\t<svg version=\"1.1\" id=\"Layer_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\"\n\t\t\t\t\tviewBox=\"0 0 645 1012\" style=\"enable-background:new 0 0 645 1012;\" xml:space=\"preserve\">\n\t\t\t\t\t\t<polygon style=\"fill: #00b5e5;\" class=\"st0\" points=\"0,0 0.5,1012 73.8,1012 645,354.8 643.4,0 \"\/>\n\t\t\t\t\t<\/svg>\n        <h1>Tax procedures and inspections<\/h1>\n    <\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-genesis-blocks-gb-columns gb-slate-section-accordion-and-text gb-slate-section-text-accordion gb-layout-columns-2 gb-2-col-wideleft gb-has-custom-background-color gb-columns-center alignfull\" style=\"padding-top:4em;padding-right:1em;padding-bottom:4em;padding-left:1em;background-color:#ffffff\"><div class=\"gb-layout-column-wrap gb-block-layout-column-gap-3 gb-is-responsive-column\" style=\"max-width:1200px\">\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column\"><div class=\"gb-block-layout-column-inner\">\n<h2 class=\"wp-block-heading has-text-color\" id=\"h-procedimientos-tributarios-e-inspecciones\" style=\"color:#0f3780\">Tax procedures and inspections<\/h2>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-1 wp-block-paragraph\" style=\"color:#000000\">The opening of a verification and investigation procedure by the Tax Administration is a moment of special relevance for a company or an individual. It is essential to have professional tax advice from the very beginning in order to be able to successfully overcome such a procedure.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-2 wp-block-paragraph\" style=\"color:#000000\">In PKF Attest we have professionals with extensive experience in the defense of our clients in this type of proceedings, accompanying them throughout the process and assuming in their case the representation before the inspection.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-3 wp-block-paragraph\" style=\"color:#000000\">We have experts who will be able to analyze both the substance of the issues raised by the inspection, as well as the way in which these are planned, all focused on achieving a procedure with all the guarantees and with the best chances of success.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-4 wp-block-paragraph\" style=\"color:#000000\">In addition to accompanying our clients in the inspection procedure itself, we prepare, when necessary, the corresponding appeals before the administrative, economic-administrative and, if necessary, in the different instances of the contentious-administrative bodies.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<section id=\"\" class=\"bannerinterior-izda\">\n    <div class=\"container-left\">\n        <div class=\"content-left\">\n            <div class=\"content-left-color\" style=\"zoom: 1;\">\n                                    <h2 class=\"title-left\" style=\"color:#ffffff\">Our value proposition<\/h2>\n                                                    <p class=\"text-left\" style=\"color:#ffffff\">We guarantee a professional and excellent service, solving any complex problem that may occur in your company.<\/p>\n                                            <\/div>\n        <\/div>\n        <div class=\"container-left-bg\" style=\"background-color:#202945\"><\/div>\n    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width=\"320\" height=\"240\" alt=\"\u00c1lvaro Be\u00f1ar\u00e1n\" src=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/09\/Alvaro-Benaran-2.png\" class=\"attachment-people_thumb size-people_thumb entered lazyloaded\" alt=\"\" data-lazy-srcset=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/09\/Alvaro-Benaran-2.png 320w, https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/09\/Alvaro-Benaran-2.png 300w, https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/09\/Alvaro-Benaran-2.png 120w\" sizes=\"auto, (max-width: 320px) 100vw, 320px\" \/><\/noscript>\n\n                                    <\/div>\n                <!-- Name and Position -->\n                <div class=\"person-namepos\">\n                    <!-- Name -->\n                    <h2 class=\"person-name weight600 uplow link-grey to-teal-alt\"><a href=\"\/\">\u00c1lvaro Be\u00f1ar\u00e1n<\/a><\/h2>\n                    <!-- Position -->\n                    <h3 class=\"person-pos grey weight300 uplow\">Partner <\/h3>\n\n                <\/div>\n                <!-- Quicklinks -->\n                <div class=\"people-links-wrap\">\n                    <div class=\"people-links border-teal-alt link-grey to-teal-alt f-row t-ctr\">\n                        <!-- Email -->\n                        <a href=\"mailto:abenaran@pkf-attest.es \"><svg class=\"svg-inline--fa fa-envelope fa-w-16 faico\" width=\"14\" aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"envelope\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" data-fa-i2svg=\"\">\n                                <path fill=\"currentColor\" d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path>\n                            <\/svg><!-- <span class=\"faico fas fa-envelope \"><\/span> Font Awesome fontawesome.com --><\/a>\n                        <!-- Phone -->\n                        <a href=\"tel:915 561 199\"><svg class=\"svg-inline--fa fa-phone fa-w-16 faico\" width=\"14\" aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"phone\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" data-fa-i2svg=\"\">\n                                <path fill=\"currentColor\" d=\"M493.4 24.6l-104-24c-11.3-2.6-22.9 3.3-27.5 13.9l-48 112c-4.2 9.8-1.4 21.3 6.9 28l60.6 49.6c-36 76.7-98.9 140.5-177.2 177.2l-49.6-60.6c-6.8-8.3-18.2-11.1-28-6.9l-112 48C3.9 366.5-2 378.1.6 389.4l24 104C27.1 504.2 36.7 512 48 512c256.1 0 464-207.5 464-464 0-11.2-7.7-20.9-18.6-23.4z\"><\/path>\n                            <\/svg><!-- <span class=\"faico fas fa-phone \"><\/span> Font Awesome fontawesome.com --><\/a>\n                        <!-- Link -->\n                        <a href=\"https:\/\/www.linkedin.com\/in\/%C3%A1lvaro-be%C3%B1ar%C3%A1n-arocena-b2156326\/\"><span class=\"line-pad size13 upper p-rel\">Linkedin<\/span><\/a>\n                    <\/div>\n                <\/div>\n            <\/article>\n                    <article aria-label=\"General information about Gonzalo V\u00e9lez de Mendizabal\" class=\"people-box\" id=\"\">\n                <!-- Image -->\n                <div class=\"person-img\">\n                                            <img loading=\"lazy\" decoding=\"async\" width=\"320\" height=\"240\" alt=\"Gonzalo V\u00e9lez de Mendizabal\" src=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/08\/Gonzalo_Velez_.png\" class=\"attachment-people_thumb size-people_thumb entered lazyloaded\" alt=\"\" data-lazy-srcset=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/08\/Gonzalo_Velez_.png 320w, https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/08\/Gonzalo_Velez_.png 300w, https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/08\/Gonzalo_Velez_.png 120w\" sizes=\"auto, (max-width: 320px) 100vw, 320px\" \/><\/noscript>\n\n                                    <\/div>\n                <!-- Name and Position -->\n                <div class=\"person-namepos\">\n                    <!-- Name -->\n                    <h2 class=\"person-name weight600 uplow link-grey to-teal-alt\"><a href=\"\/\">Gonzalo V\u00e9lez de Mendizabal<\/a><\/h2>\n                    <!-- Position -->\n                    <h3 class=\"person-pos grey weight300 uplow\">Partner <\/h3>\n\n                <\/div>\n                <!-- Quicklinks -->\n                <div class=\"people-links-wrap\">\n                    <div class=\"people-links border-teal-alt link-grey to-teal-alt f-row t-ctr\">\n                        <!-- Email -->\n                        <a href=\"mailto:gvelez@pkf-attest.es \"><svg class=\"svg-inline--fa fa-envelope fa-w-16 faico\" width=\"14\" aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"envelope\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" data-fa-i2svg=\"\">\n                                <path fill=\"currentColor\" d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path>\n                            <\/svg><!-- <span class=\"faico fas fa-envelope \"><\/span> Font Awesome fontawesome.com --><\/a>\n                        <!-- Phone -->\n                        <a href=\"tel:944 243 024\"><svg class=\"svg-inline--fa fa-phone fa-w-16 faico\" width=\"14\" aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"phone\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" data-fa-i2svg=\"\">\n                                <path fill=\"currentColor\" d=\"M493.4 24.6l-104-24c-11.3-2.6-22.9 3.3-27.5 13.9l-48 112c-4.2 9.8-1.4 21.3 6.9 28l60.6 49.6c-36 76.7-98.9 140.5-177.2 177.2l-49.6-60.6c-6.8-8.3-18.2-11.1-28-6.9l-112 48C3.9 366.5-2 378.1.6 389.4l24 104C27.1 504.2 36.7 512 48 512c256.1 0 464-207.5 464-464 0-11.2-7.7-20.9-18.6-23.4z\"><\/path>\n                            <\/svg><!-- <span class=\"faico fas fa-phone \"><\/span> Font Awesome fontawesome.com --><\/a>\n                        <!-- Link -->\n                        <a href=\"https:\/\/www.linkedin.com\/company\/pkf-attest\/\"><span class=\"line-pad size13 upper p-rel\">Linkedin<\/span><\/a>\n                    <\/div>\n                <\/div>\n            <\/article>\n        \n\n\n\n\n    <\/div>\n<\/div>\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-large-font-size\" id=\"h-actualidad\" style=\"color:#00b5e5\"><strong>News<\/strong><\/h3>\n\n\n\n\n<div class=\"contentsSliderHome contentsSliderHome_6871\">\n  <!-- slider -->\n  <!--<div class=\"Modern-SliderNovedades Modern-SliderNovedadesUnitarias\"> -->\n  <div class=\"Modern-SliderNovedades Modern-SliderNovedadesUnitarias\">\n    <!-- Item -->\n    \n        <div class=\"item slickCarrusel\" style=\"background-image: url('https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/09\/requisitos-de-los-modelos-de-estados-reservados-en-materia-de-conducta-1-600x338.jpg') !important; background-size: cover; background-position: center center; min-height: 460px; margin: 0px 0px;\">\n          <div class=\"img-fill\">\n            <svg version=\"1.1\" id=\"Layer_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 645 1012\" style=\"enable-background:new 0 0 645 1012;\" xml:space=\"preserve\">\n              <polygon style=\"fill: #75b21f;\" class=\"st0\" points=\"0,0 0.5,1012 73.8,1012 645,354.8 643.4,0 \"><\/polygon>\n            <\/svg>\n            <div class=\"info\">\n              <span class=\"tituloNovedad\">\n                <h3>Law 16\/2022, of September 5, 2022, on bankruptcy reform. Published in the Official State Gazette of September 6, 2022<\/h3>\n              <\/span>\n            <\/div>\n            <div class=\"btnLeerMas\">\n              <p class=\"post-excerpt_more-text\">\n                <a class=\"post-excerpt__more-link\" href=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/en\/noticias\/ley-16-2022-de-5-de-septiembre-de-reforma-concursal-publicada-en-el-boe-de-6-de-septiembre-2022%ef%bf%bc\/\">Ver m\u00e1s<\/a>\n              <\/p>\n            <\/div>\n          <\/div>\n        <\/div>\n    \n        <div class=\"item slickCarrusel\" style=\"background-image: url('https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/08\/asesoramiento-grandes-patrimonios-600x338.jpg') !important; background-size: cover; background-position: center center; min-height: 460px; margin: 0px 0px;\">\n          <div class=\"img-fill\">\n            <svg version=\"1.1\" id=\"Layer_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 645 1012\" style=\"enable-background:new 0 0 645 1012;\" xml:space=\"preserve\">\n              <polygon style=\"fill: #75b21f;\" class=\"st0\" points=\"0,0 0.5,1012 73.8,1012 645,354.8 643.4,0 \"><\/polygon>\n            <\/svg>\n            <div class=\"info\">\n              <span class=\"tituloNovedad\">\n                <h3>Consulta Vinculante V1401-22, dated June 15, 2022 of the Subdirecci\u00f3n General de Impuestos sobre el Consumo (General Directorate of Consumption Taxes)<\/h3>\n              <\/span>\n            <\/div>\n            <div class=\"btnLeerMas\">\n              <p class=\"post-excerpt_more-text\">\n                <a class=\"post-excerpt__more-link\" href=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/en\/noticias\/consulta-vinculante-v1401-22-de-15-de-junio-de-2022-de-la-subdireccion-general-de-impuestos-sobre-el-consumo\/\">Ver m\u00e1s<\/a>\n              <\/p>\n            <\/div>\n          <\/div>\n        <\/div>\n    \n        <div class=\"item slickCarrusel\" style=\"background-image: url('https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/09\/regimen-fiscal-de-las-entidades-sin-fines-lucrat-600x338.jpg') !important; background-size: cover; background-position: center center; min-height: 460px; margin: 0px 0px;\">\n          <div class=\"img-fill\">\n            <svg version=\"1.1\" id=\"Layer_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 645 1012\" style=\"enable-background:new 0 0 645 1012;\" xml:space=\"preserve\">\n              <polygon style=\"fill: #75b21f;\" class=\"st0\" points=\"0,0 0.5,1012 73.8,1012 645,354.8 643.4,0 \"><\/polygon>\n            <\/svg>\n            <div class=\"info\">\n              <span class=\"tituloNovedad\">\n                <h3> Tax News of Norma Foral 8\/2022, of July 20<\/h3>\n              <\/span>\n            <\/div>\n            <div class=\"btnLeerMas\">\n              <p class=\"post-excerpt_more-text\">\n                <a class=\"post-excerpt__more-link\" href=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/en\/noticias\/norma-foral-8-2022-de-20-de-julio-novedades-tributarias\/\">Ver m\u00e1s<\/a>\n              <\/p>\n            <\/div>\n          <\/div>\n        <\/div>\n    \n        <div class=\"item slickCarrusel\" style=\"background-image: url('https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/wp-content\/uploads\/sites\/5\/2022\/07\/grandes-patrimonios-legal-fiscal-600x338.jpg') !important; background-size: cover; background-position: center center; min-height: 460px; margin: 0px 0px;\">\n          <div class=\"img-fill\">\n            <svg version=\"1.1\" id=\"Layer_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 645 1012\" style=\"enable-background:new 0 0 645 1012;\" xml:space=\"preserve\">\n              <polygon style=\"fill: #75b21f;\" class=\"st0\" points=\"0,0 0.5,1012 73.8,1012 645,354.8 643.4,0 \"><\/polygon>\n            <\/svg>\n            <div class=\"info\">\n              <span class=\"tituloNovedad\">\n                <h3>PKF Attest advisor in the sale of Fervilor Michels and Balsapack Hispania to Innometal<\/h3>\n              <\/span>\n            <\/div>\n            <div class=\"btnLeerMas\">\n              <p class=\"post-excerpt_more-text\">\n                <a class=\"post-excerpt__more-link\" href=\"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/en\/noticias\/pkf-attest-asesor-en-la-venta-de-fervilor-michels-y-balsapack-hispania-a-innometal\/\">Ver m\u00e1s<\/a>\n              <\/p>\n            <\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-genesis-blocks-gb-columns gb-layout-columns-1 gb-1-col-equal gb-has-custom-background-color gb-columns-center\" style=\"padding-top:50px;padding-right:40px;padding-bottom:40px;padding-left:40px;background-color:#f1f1f1\"><div class=\"gb-layout-column-wrap gb-block-layout-column-gap-2 gb-is-responsive-column\" style=\"max-width:1200px\">\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column gb-is-vertically-aligned-center\"><div class=\"gb-block-layout-column-inner\">\n<h2 class=\"wp-block-heading has-text-align-center has-text-color\" id=\"h-contacta-con-nosotros\" style=\"color:#202945\">Contact with us<\/h2>\n\n\n\n<p class=\"has-text-align-center has-text-color wp-block-paragraph\" style=\"color:#202945;font-size:16px\">Send us your inquiry and our team of experts will get back to you as soon as possible.<\/p>\n\n\n\n<div class=\"wp-block-genesis-blocks-gb-columns gb-layout-columns-5 gb-5-col-equal gb-columns-center\"><div class=\"gb-layout-column-wrap gb-block-layout-column-gap-0 gb-is-responsive-column\" style=\"max-width:1200px\">\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column\"><div class=\"gb-block-layout-column-inner\">\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column\"><div class=\"gb-block-layout-column-inner\">\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column\"><div class=\"gb-block-layout-column-inner\">\n<figure class=\"blockbuttom\">\n<div class=\"\">\n\t<a class=\"button\" style=\"color:#00b5e5; 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