Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. | BOE-A-2007-15984 — Spain law | Esheria

Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos.

This article sets the scope of the regulation: it applies to tax administration, collection management where not already covered, and tax sanctioning procedures where specific rules do not already govern.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Spain
Instrument
Regulation
Citation
BOE-A-2007-15984
Version
Undated source snapshot
Language
es
Updated
Official source
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Canary Islands VAT VAT-related reporting VAT-related timing account information accounting records activity classification address verification adjournment requests administrative appeals administrative bodies administrative communications administrative competence administrative cooperation administrative criteria change administrative enforcement administrative extensions administrative files administrative liquidation administrative notification administrative procedure administrative procedures administrative proceedings administrative processing +391 more

Statute overview

About this statute

El operador de plataforma obligado a comunicar información debe presentar una declaración de baja ante la Administración tributaria si deja de operar o ya no cumple las condiciones aplicables. Si la Administración tributaria aprecia indicios de delito contra la Hacienda Pública, debe remitir el caso a la jurisdicción competente o al Ministerio Fiscal. If the Tax Administration sees signs of a tax crime during an inspection, it must not issue the linked assessment in the cases covered by the cited tax-law article. When the tax administration finds signs of a tax crime, it must issue a linked assessment proposal, and the taxpayer may make objections within 15 natural days. This article sets special rules for calculating and processing provisional tax assessments when part of the tax base may be linked to a possible tax crime and part is not.

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