How to act before a tax inspection

The self-employed live day to day with spreadsheets, accounting books and invoices; all with the intention of being up to date on their obligations with the treasury. Despite this, they always live with the fear of not having kept the accounts as well as the Treasury demands.

This generates in the group a sense of alarm before a possible visit of the technicians of the Tax Agency. The Administration carries out these inspections with the aim of detect tax irregularities. So it is convenient to know how to act before these situations.

Why can I get an inspection?

One of the most common reasons is the existence of differences between business income and the average of the rest of the sector in which the self-employed person performs the activity. This generates distrust in the Tax Agency and they usually investigate the case.

Another reason is the use of dual-use software. Some computer programs that allow to keep a double accounting. “Even the most advanced ones come to issue tickets for the full amount of a purchase but they make it not reflected in the official accounting”, they explain from the Official College of Commercial and Business Owners of Valencia.

Precisely, as this medium has already reported, it is very likely that these inspections will increase in the near future, since Congress has just prohibit the use of this type of software.

There can be many reasons, it can even be the case that it is a random inspection.

What do I need to know before the inspection?

Before the inspector enters the business door, it is important to have the rights and duties of a self-employed person:

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– The official can only carry out the inspection if he has a written authorization of the delegate of the Treasury of the zone or fiscal domicile. The worker has the right to ask for it before letting him in.

– In fact, even if the inspector has this authorization, he can only enter the facilities with the holder’s permission of the business or of an attorney. That is, you cannot enter if you do not contact the self-employed person first or, failing that, the owner or someone to whom this power is delegated is present.

– However, if the passage is denied to the inspector with authorization, they will proceed to request a court order and there will no longer be a need for the self-employed person to be present during the inspection.

– In the case of having a tax advisor or a lawyer, the self-employed person has the right to postpone inspection until you are present.

– The private home is inviolable, according to the Constitution. For this reason, if the self-employed person works from home, they do a court order will be essential to carry out an inspection.

– It is the business owner’s duty require documentation and accreditation of the inspector.

– The inspection can only be carried out in business hours, unless a court order provides otherwise.

What should we know during the inspection?

Once the inspector has entered the business premises, we must know how to act during the inspection:

– In case the agents want to use the computers, the self-employed person cannot refuse and must collaborate as much as possible.

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– It is important to maintain a friendly and cooperative attitude. As well as provide all documents with tax significance: accounting books, computer files, auxiliary books, programs and invoices for non-prescribed exercises.

– However, the self-employed person may refuse to allow access to safes, lockable drawers or similar that may contain confidential documents that may affect privacy, the right to the inviolability of correspondence or the right not to testify against oneself.

– To carry out this type of records or access this type of files, a court order.

– The inspector has the right to make copies of documents or hard drives if you see it appropriate, except for confidential data.

– Business workers can be questioned and, in these cases, the best option is not be truthful.

– Finally, it is important to know that at the end of the inspection the self-employed person will have to sign the proceedings. It is vitally important to read the document carefully and don’t sign if the inspector has included his own conclusions. It goes without saying that this document should never be signed if the truth is missing or not consistent with the reality of the business.

It should be noted that, if the self-employed obstructs the work of the inspector or does not provide the documentation that he requires, the penalty could reach up to 2% of the turnover of the last declared fiscal year. The minimum penalty is 20,000 euros and the maximum 600,000 euros.

Congress fines the self-employed with up to 150,000 euros for using these programs to keep the accounts

The Treasury prepares a rule for the Inspection to enter homes without warning

The Treasury prepares a rule for the Inspection to enter homes without warning


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