Received an AEAT Tax Assessment: How to Challenge an IRPF Surcharge

An AEAT tax assessment is not a final verdict. A significant proportion of assessments are annulled through the TEAR. But appeal deadlines are strict.

Key facts and steps

1 month from receipt of the notification.

Three levels of defence

1. Recurso de Reposición (to AEAT) — 1 month, free of charge
2. Reclamación Económico-Administrativa (to TEAR) — 1 month after rejection
3. Recurso Contencioso-Administrativo (court) — 2 months

Most common grounds for annulment

• Breach of notification deadlines
• Insufficient reasoning of the assessment
• Procedural errors during inspection

Case: assessment €23,400 + 30% penalty → TEAR annulled in full → client saved €30,420.