Situation
Following an audit, the AEAT issued the client a provisional IRPF assessment for €23,400 plus a 30% penalty (total €30,420), alleging undeclared income from a property sale. The client maintained all income had been correctly declared.
Solution
Our tax lawyers identified procedural errors by the AEAT (breach of deadlines and insufficient reasoning), filed a Recurso de Reposición, and subsequently a Reclamación Económico-Administrativa with the TEAR with a detailed breakdown of each charge and supporting case law.
Result
The TEAR annulled the assessment in full. The penalty was also cancelled. The client saved €30,420.
