Receiving an official tax notification from the Spanish Tax Agency (AEAT) can be intimidating for any expat freelancer or business owner. However, a requirement (*requerimiento*) does not necessarily imply a penalty or fraud. In most cases, it is simply a request for supporting documentation to verify deductible expenses, VAT credits, or small mismatches between quarterly forms.
1. Check the Notification Type and Deadline
Access the AEAT online portal or the official government notification inbox (DEhú) and download the full document containing its secure verification code (CSV). Look closely at the title:
- Requerimiento de información (Information request): AEAT requires specific invoices or payment proofs.
- Propuesta de liquidación provisional (Draft adjustment): The tax office proposes a tax recalculation based on their third-party data.
- Comunicación de inicio de comprobación (Audit procedure): A broader formal tax review covering an entire tax period.
In general, the legal deadline to submit requested records is 10 business days (excluding Saturdays, Sundays, and national holidays), counting from the day after you open or acknowledge the notification. Failing to respond leads to penalties for non-compliance and severe tax fines.
2. Gather and Reconcile Supporting Documents
Carefully verify which tax year, quarter, and expenses are being questioned:
1. Complete formal invoices: Summary tickets or bare bank receipts are rarely accepted if you claimed VAT or income tax deductions.
2. Official invoice register books: Issued and received invoices must balance perfectly against submitted quarterly forms (such as Modelo 303 or Modelo 130).
3. Bank payment trails: Proof that transactions were genuinely paid from business bank accounts.
Discrepancies often stem from fragmented accounting on standalone spreadsheets. Conducting a VeriFactu risk diagnosis helps detect compliance vulnerabilities before the tax office flags them.
3. Tax Traceability and the VeriFactu Mandate
Spain is accelerating automated cross-checking across electronic tax books. Remember the statutory timeline: the VeriFactu framework becomes mandatory on January 1, 2027, for corporate entities and on July 1, 2027, for freelancers and micro-businesses.
To prevent audit discrepancies, businesses are leaving manual spreadsheets behind by opting to importar Excel a VeriFactu or modernizing legacy desktop tools via workflows to importar Factusol a VeriFactu, importar Sage 50, or importar Holded. Similarly, platforms rely on a robust API VeriFactu, a dedicated pasarela VeriFactu para software, and smooth integración ERP VeriFactu to guarantee tamper-proof and cryptographically chained records that easily withstand scrutiny.
4. Submit Your Response Online
Submit your response electronically via the AEAT portal under «Contestar requerimientos». Enter your file tracking number, draft a concise explanatory letter, and attach clean, organized PDF files. Download and store the official delivery receipt.
If you need invoicing software that keeps your billing records audit-ready and fully aligned with Spanish anti-fraud legislation and VeriFactu, Fakturia.es provides complete peace of mind for freelancers and businesses in Spain.