Recently, from MDG Asesores we have won a new case against the Regional Economic Administrative Court (hereinafter, TEAR) in relation to the deadlines that the Tax Agency has to notify the taxpayer and its challenge.
In this specific case, on 15/05/2020, a deferral was requested for the payment of Non-Resident Tax in relation to the capital gain obtained from the sale of a villa. In response to this request, on 24/08/2020, the Tax Agency issued a request for information and we had 10 working days to reply.
On 03/09/2020 we requested an extension of the deadline to reply to this request, which was extended until 25/09/2020. The Tax Agency ignored the extension, so on the last day of the deadline, the taxpayer opted to pay the debt in full.
The problem of the case arises when the Tax Agency, considering the request unheeded, agreed on 15/09/2020 to file the request for deferral, but notifying the taxpayer on 9 November 2020, about a month and a half after the taxpayer had settled the debt with the Tax Agency.
MDG Asesores filed a claim before the Regional Economic-Administrative Court of Andalusia against the 5% surcharge imposed by the Tax Agency and based on article 167.3 of the General Tax Court Law, which states that “only the following grounds for opposition will be admissible against the order of enforcement: a) total extinction of the debt […]”; since the debt had been paid in full within the voluntary period before the resolution of the request for deferral of payment was given.
Recently, the TEAR has issued a decision against this collection procedure, having upheld our claim and annulling the contested act, so our client will soon receive the executive surcharge that he had to pay illegitimately for an amount of 89,206.47 Euros.
At MDG Asesores we study each specific case and analyse all possible avenues under tax law to help our clients to obtain an estimation of their claims and to obtain a refund of payments made unduly.
You can find the full resolution by clicking here.
MDG Team.
