Specialized Tax Inspections and Tax Authority Proceedings Lawyer in Ibiza
At Rodríguez Tur Abogados, we represent and defend individuals, self-employed professionals, and companies in Ibiza and the Balearic Islands against actions by the Tax Agency, the Tax Agency of the Balearic Islands (ATIB), and municipal tax management bodies. A tax inspection or a Tax Authority request requires immediate technical response: deadlines are short, required documentation is voluminous, and any error or omission can worsen the taxpayer’s situation.
Tax Inspections Lawyer in Ibiza
An inspection proceeding allows the Administration to verify the taxpayer’s tax situation during non-barred fiscal years (generally the last four years). The inspection may cover one or several taxes (Personal Income Tax, VAT, Corporate Income Tax, Wealth Tax, Inheritance Tax) and its scope may be partial or general.
In Ibiza, the most common verification proceedings focus on real estate taxation (verification of values in transfers, undeclared rental income, capital gains from property sales), taxation of non-residents, and economic activity linked to the tourism and services sector. ATIB acts on transferred taxes (Inheritance, Gifts, Property Transfers, Wealth Tax), and municipalities verify municipal capital gains taxes and real estate taxes.
Our team intervenes from the moment the client receives the first communication from the Administration, designs the defense strategy, and accompanies them in each step until the final resolution of the proceeding.
Tax Inspections and Tax Authority Proceedings Assistance Services in Ibiza
We cover all phases and types of tax procedures in Ibiza, from information requests and limited verification proceedings to full-scope inspections covering several taxes and fiscal years. Whether you receive a notification from the state Tax Agency, the ATIB or a local authority, our team analyses the situation, defines the defence strategy and manages every step within the legal deadlines.
Assistance in Tax Inspection Proceedings
We represent you from the notification of commencement: we prepare the documentation, attend hearings before the inspector, submit arguments to the assessment report and appeal the resulting tax liability if appropriate. We monitor the procedural timeline closely, as inspections exceeding 18 months (27 in cases of special complexity) trigger consequences on the statute of limitations and interest calculations that favour the taxpayer.
Response to Information Requests and Limited Verification Proceedings
The Tax Agency and ATIB frequently issue information requests and open limited verification proceedings. Although their scope is narrower than a full inspection, they can result in provisional assessments with surcharges and interest. We prepare the documented response within the deadline, verify that the Administration does not exceed the legal limits of this type of proceeding — it cannot examine business accounting records, for example — and appeal proposed assessments we consider improper.
Verification of Real Estate Values
In property transfers (purchases and sales, inheritances, gifts), the regional Administration may verify whether the declared value matches the cadastral reference value. If it determines a higher value, it issues a supplementary assessment. We challenge these verifications by providing conflicting expert appraisals when the reference value does not accurately reflect the market reality of the property.
Arguments and Appeals Against Tax Assessments
When the Administration issues a proposed or final tax assessment, we prepare well-founded legal arguments and, if these are not accepted, file a motion for reconsideration or an economic-administrative claim before the Regional Economic-Administrative Court (TEAR) of the Balearic Islands. Where the amount at stake justifies it, we appeal before the Central Economic-Administrative Court (TEAC).
Tax Sanctioning Proceedings
The Administration may impose sanctions for minor infractions (failure to file informative returns), serious infractions (failure to pay amounts due) or very serious infractions (use of fraudulent means). We analyse the classification of the infraction, verify whether grounds for exemption apply — such as reasonable interpretation of the rule or prior voluntary regularisation — and appeal the sanction when there is a legal basis to do so.
Deferrals and Instalment Plans for Tax Debt
When an assessment becomes final and the debt is substantial, we process deferral or instalment plan requests with the Tax Agency or ATIB. We prepare the payment schedule, calculate the associated late payment interest and, where the debt exceeds the established thresholds, manage the provision of guarantees — bank guarantee, mortgage or surety bond — required by the Administration.
Don’t Wait Any Longer
Get in touch with our tax lawyers today.
Tell us about your case, and we’ll evaluate the best strategy to defend your interests against the Tax Authority.
