# Got a Hacienda letter? What it means and how to reply

URL: https://melso.ai/en/blog/hacienda-letter-spain
Published: 2026-10-12 · Updated: 2026-10-12

What a requerimiento from Hacienda is, how to read it, how long you have (generally at least 10 working days), how to reply on the AEAT portal (usually with the CSV), what happens if you ignore it (fines from €150) and a 2026 worked example.

## What a requerimiento from Hacienda is: the short answer

A requerimiento (the Spanish term for a formal request from the AEAT) is a letter from Hacienda, Spain's tax agency, asking you for information, documents or an explanation about your taxes, with a deadline to reply that is generally no shorter than 10 working days. You usually answer it on the AEAT's online portal using the letter's CSV code. If you ignore it, fines start at €150.

> [!RESUMEN]
> - A requerimiento is not a fine: it is a request for information or the start of a review. It can close without you paying anything if you back up what they ask for.
> - You have whatever deadline the letter sets. For written requests, the general minimum is 10 working days from the day after notification. You can ask for an extension of up to half that period.
> - If you receive electronic notifications (because you must or because you opted in), they count as delivered after 10 calendar days even if you never open them.
> - You usually reply on the AEAT portal with the CSV, unless the letter says otherwise. Always keep the registration receipt.
> - Not replying is a serious offence: in the general case, €150, €300 or €600 depending on whether you ignore the request once, twice or three times, and more if what you withhold is invoices or books.

The AEAT (Agencia Estatal de Administración Tributaria, which is what people mean by Hacienda) can ask you for information about your own taxes or your dealings with others. [Article 93 of the General Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a93) says so: you must give it "all kinds of data, reports, records and supporting documents with tax relevance". All of this applies to the common tax territory; the Basque Country and Navarre have their own regional tax authorities.

## What it means when you get a letter from Hacienda

"A letter from Hacienda" covers very different documents, so the first job is to work out which one you have. The heading or first sentence tells you: the procedure, the office that sent it and what it wants. [Article 87 of the tax management and inspection regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984#a87) (known as the RGAT) requires the opening notice to state which procedure starts, which tax and period it covers, what you must provide and by when.

| What the letter says | What it is | What you need to do |
|---|---|---|
| Requerimiento de información (request for information) | Hacienda asks for data or documents; if they concern your own obligations, this alone does not open a review (art. 30.3 RGAT) | Provide what they ask for within the deadline |
| Inicio de verificación de datos (data verification) | Checks a specific error or mismatch in your return (arts. 131 to 133 LGT) | Clarify or support the figure |
| Inicio de comprobación limitada (limited audit) | A deeper review of one tax and period: invoices, books, records (arts. 136 to 139 LGT) | Provide the documents and, if you wish, object |
| Propuesta de liquidación (proposed assessment) | Hacienda tells you how much it thinks you owe and why | Object within 10 to 15 days (10 in a limited audit) or accept it |
| Liquidación provisional (provisional assessment) | The decision: what you must pay or will get back | Pay on time or appeal within one month |
| Control de presentación (missing return) | Asks for a return it has no record of | File it or explain why you did not have to |
| Acuerdo de sanción (penalty decision) | A fine, in a separate procedure | Pay with the reduction or appeal |

As a self-employed worker (autónomo) you may receive data verification or limited audit notices. They often come from data matching: what you report in [Form 303 (modelo 303)](/en/blog/how-to-file-modelo-303) or your income tax return does not match what your clients and suppliers report in their information returns, such as [Form 347](/blog/modelo-347) for transactions with third parties.

> [!CONSEJO]
> Getting a requerimiento does not mean you did something wrong. Article 133 of the General Tax Law provides that a data verification simply ends once you clarify or support the figure in question. Answer promptly and in an organised way, and limit your answer to what they ask.

## How to view a letter from Hacienda

**On paper.** The postal service tries to deliver it to your tax address. If you are out, anyone at home who identifies themselves can take it, or the building's caretaker ([article 111 of the LGT](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a111)). If it cannot be delivered after two attempts, Hacienda publishes a notice in the BOE (Spain's official gazette) and you have 15 calendar days to come forward; after that, you are treated as notified ([article 112](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a112)). Refusing the letter does not help either: if you or your representative refuse it, it counts as notified ([article 111.2](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a111)).

**Electronically.** Those who must receive notifications this way include public and private limited companies and individuals registered for monthly VAT refunds (REDEME), according to the [AEAT manual on mandatory electronic notifications](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/folleto-actividades-economicas/11-notificaciones-electronicas/11_2-notificaciones-electronicas-obligatorias-neo.html), which cites article 4 of Real Decreto 1363/2010. A self-employed person is not generally required to, but may have opted in. You see them in the notifications section of the AEAT portal or in Spain's single government e-notification mailbox (DEHú), using a digital certificate, electronic DNI or Cl@ve.

> [!IMPORTANTE]
> If you must receive electronic notifications or signed up for them, a notification counts as rejected 10 calendar days after it is made available if you do not open it ([article 43 of Ley 39/2015](https://www.boe.es/buscar/act.php?id=BOE-A-2015-10565#a43)). From then on you are treated as notified and the procedure carries on. Check your electronic mailbox at least once a week.

Every letter carries a **CSV** (código seguro de verificación, a secure verification code) at the foot of the first page. You can use it to check the letter is genuine: enter it on the AEAT portal, view the linked document and compare it with the one you received ([AEAT document check](https://sede.agenciatributaria.gob.es/Sede/procedimientos/ZZ05.shtml)). Read its instructions too: the general reply service uses the CSV, but some notices point to a specific form or procedure, and then that is the one to use ([AEAT technical help](https://sede.agenciatributaria.gob.es/Sede/ayuda/consultas-informaticas/notificaciones-electronicas-ayuda-tecnica/contestar-requerimientos-aportar-documentacion.html)). Note down the CSV, the case file or reference and the notification date.

## How long you have to reply

The deadline is the one set in the requerimiento itself, with a legal minimum. Under [article 87.4 of the RGAT](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984#a87), when a procedure opens you get "a period of no less than 10 days, counted from the day after notification", and [article 55.2](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984#a55) repeats the 10-day minimum for requests for information.

This minimum does not apply in every case. Article 87.4 itself excludes procedures opened in person (a visit), and 55.2 lets inspection or collection officers act immediately when they are only examining documents you must keep available to them. Always check the deadline stated in your notice.

Those are **working days**: [article 30 of Ley 39/2015](https://www.boe.es/buscar/act.php?id=BOE-A-2015-10565#a30) excludes Saturdays, Sundays and public holidays. Ten working days is roughly two weeks.

### How to ask for more time

If you cannot gather the paperwork in time, you can ask for an extension. [Article 91 of the RGAT](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984#a91) sets the rules:

1. At most, half the original period. On 10 working days, up to 5 more.
2. Only one extension per deadline.
3. You must ask before the last three days of the period. You also need to give a reason (for example, your bank is slow sending statements) and it must not harm third parties.
4. If you ask in time, it is treated as granted for half the period unless you are notified of a refusal before it ends. Watch out: if you are notified of an express approval before then, it can set a shorter period (art. 91.4 RGAT).

You request the extension on the same portal, with the CSV, as one more filing in the case. If you are asked to appear at an office and cannot make that day, the same article lets you ask to move the appointment within three days of notification, or later if the obstacle comes up later, always before the appointment date.

![Example: the notification is made available on 2 November 2026 and opened on the 4th. The 10 working day deadline ends on 18 November, or on the 25th with an extension. The proposed assessment arrives on 14 December, the assessment on 15 January 2027 and payment is due by 22 February 2027.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/requerimiento-hacienda/1-timeline-85aa0f591f.png?w=1600&h=960&m=1&mw=1080&mh=2409 "Illustrative example: it ignores national, regional and local public holidays. Source: arts. 87, 91 and 164 RGAT, art. 62 LGT and art. 43 Ley 39/2015.")

## How to reply to a requerimiento from Hacienda, step by step

Replying online is the fastest route. The page for [AEAT procedure GZ78](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/GZ78.shtml) offers three services: view the case file, object and provide documents, and reply to requerimientos using the notice reference. According to the [AEAT technical help](https://sede.agenciatributaria.gob.es/Sede/ayuda/consultas-informaticas/notificaciones-electronicas-ayuda-tecnica/contestar-requerimientos-aportar-documentacion.html), the process goes like this:

1. **Open the service** "Contestar requerimientos o presentar documentación relacionada con una notificación recibida de la AEAT" (reply to requerimientos or submit documents about a notice received from the AEAT), unless the letter tells you to use another route; if so, use that one.
2. **Type in the CSV** shown on the letter. You can log in with a digital certificate, electronic DNI or Cl@ve, or without identifying yourself; without identification you only see the options the service allows. If a representative acts for you, they must identify themselves.
3. **Choose how to submit** and fill in the form: case file or reference, subject, phone and email.
4. **Attach your files** with "Añadir ficheros" (add files). Each file can be up to 128 MB and must be in an accepted format (PDF is the safest).
5. **Explain in the text box** what you are providing and why, then click "Presentar" (submit).
6. **Save the registration receipt** the portal generates. It is the easy way to prove that you replied and when.

![Six steps to reply to a requerimiento on the AEAT portal: open the service, type in the letter's CSV, fill in the case file and contact details, attach files of up to 128 MB, explain what you are providing and save the registration receipt.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/requerimiento-hacienda/2-steps-51111f525f.png?w=1600&h=1034&m=1&mw=1080&mh=1887 "How to reply to a requerimiento from Hacienda online")

If you are not required to use electronic channels (individuals can generally choose, under [article 14 of Ley 39/2015](https://www.boe.es/buscar/act.php?id=BOE-A-2015-10565#a14)), you can file your reply on paper at a valid registry, such as an AEAT registry office: you do not need an appointment to submit documents at a registry, according to the [AEAT Assistance and appointments page](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/GC29.shtml). Bring a copy to get stamped.

### What to write in your reply

A short, organised letter is enough, with no legal jargon:

- **Heading:** your name, NIF (tax ID), case file number or reference and CSV.
- **What they ask for:** copy what the letter requests word for word, point by point.
- **What you provide:** a numbered list of documents, each with a clear file name ("03_factura_2026-015_proveedor.pdf").
- **Clarifications:** two or three sentences per point, only on what they asked.

[Article 34 of the LGT](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a34) lets you withhold documents you submitted yourself and that the authority asking for them already holds, as long as you state the date and procedure in which you did so. And [article 99.2](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a99) lets you decline documents that tax law does not require.

## What happens after you reply

If your answer clears up the doubt, the procedure can end with a decision that changes nothing. In a data verification, clarifying or supporting the figure is in itself one of the ways the procedure ends, according to [article 133 of the LGT](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a133).

If Hacienda still thinks you owe something, it first sends you a **proposed assessment** (propuesta de liquidación). As a general rule it must notify you of it before issuing the assessment ([articles 132.3 and 138.3](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a138)); it can only skip it when it does not rely on facts, arguments or evidence other than those you provided ([article 96.3 of the RGAT](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984#a96)). The proposal opens a period for objections that, under [article 99.8](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a99), lasts 10 to 15 days as a general rule; in a limited audit it is 10 days ([article 164.4 of the RGAT](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984#a164)). This is the best moment to add what was missing and make your case. In that procedure, [article 96.4 of the RGAT](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984#a96) restricts what you provide later: you must show you could not provide it earlier and submit it before the decision. That rule does not stop you from providing evidence in a later appeal or claim, subject to its own requirements ([TEAC criterion on evidence at the review stage](https://serviciostelematicosext.hacienda.gob.es/TEAC/DYCTEA/criterio.aspx?id=00%2F04510%2F2019%2F00%2F0%2F1)).

Then comes the **provisional assessment** (liquidación provisional), and you have two fronts:

- **Paying.** [Article 62.2 of the LGT](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a62) sets the deadline: if you are notified between the 1st and the 15th of the month, by the 20th of the following month; if between the 16th and the last day, by the 5th of the second month after (or the next working day). If you cannot pay in one go, you can apply to [defer or split the debt with Hacienda](/en/blog/hacienda-payment-plan) within that period, if the debt can be deferred and you meet the requirements of [article 65](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a65). Applying does not mean it will be approved.
- **Appealing.** You have one month from the day after notification to lodge an appeal for reconsideration with the same office ([article 223](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a223)) or a claim before the economic-administrative tribunal ([article 235](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a235)). Appealing does not stop collection by itself: you need the suspension to be granted, usually by providing collateral ([article 224](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a224)).

How long can it all take? In data verification and limited audits, [article 104 of the LGT](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a104) gives Hacienda a maximum of six months from notification of the opening notice. Justified interruptions and delays that are not Hacienda's fault do not count, and it only has to attempt to notify you of the decision (or place it in your electronic mailbox) within that time. Otherwise, the procedure lapses ([articles 133 and 139](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a139)). Watch out: lapsing does not stop them from opening a new one while the tax has not become time-barred, and the general limitation period is four years ([article 66](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a66)).

One important detail: once the procedure has started, you can no longer "fix" the tax and period under review with a supplementary return and pay only the late-filing surcharge. [Article 27](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a27) keeps those surcharges for returns filed without a prior requerimiento, and [article 87.5 of the RGAT](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984#a87) says that, for the obligations and periods affected, anything you pay afterwards counts as a payment on account of the assessment, without avoiding a possible penalty.

## What happens if you ignore a requerimiento

Not replying does not make the problem go away: Hacienda can assess you with its own data and fine you. [Article 203 of the LGT](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a203) classes "failing to comply with any duly notified requerimiento" as a serious offence. Fines can be fixed or proportional and go up depending on whether you ignore the same request once, twice or three times. They do not add up ([article 18.2 of Real Decreto 2063/2004](https://www.boe.es/buscar/act.php?id=BOE-A-2004-18398#a18) imposes a single penalty per requerimiento): [article 203.4](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a203) sets one amount depending on whether it is the first, second or third time you fail to comply with "the requerimiento":

| Request ignored | Requerimientos in general (art. 203.4) | Invoices, books, records or data about your business (art. 203.5) |
|---|---:|---:|
| First | €150 | €300 |
| Second | €300 | €1,500 |
| Third | €600 | Up to 2% of the previous year's turnover, minimum €10,000 and maximum €400,000 |

If the third request asks for data from general information returns (such as Form 347), it goes up: up to 3% of turnover, with a minimum of €15,000 and a maximum of €600,000. In the third case of paragraph 5, if you fully comply with the request before the penalty procedure ends, the fine stays at €6,000. And if you are in an inspection procedure, the amounts are higher (paragraph 6).

These fines do not get the 30% reduction for agreeing, which [article 188.1](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a188) keeps for penalties under articles 191 to 197. They can get the 40% reduction in [article 188.3](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a188), which can also apply to article 203 penalties (but not those arising from a settlement agreement), if you pay on time and do not appeal: a €300 fine comes down to €180.

If you do not have everything, reply on time with what you have, explain what is missing and ask for an extension if you still can. A partial reply does not by itself protect you from a possible penalty, but silence is exactly the conduct article 203 punishes.

## Worked example: a requerimiento about one quarter's VAT

Laura, a self-employed graphic designer, filed [Form 303](/en/blog/how-to-file-modelo-303) for the first quarter of 2026 (deadline 20 April, according to the [taxpayer calendar](https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/plazos-presentacion-autoliquidaciones-domiciliacion-bancaria.html)) and deducted €2,100 of input VAT. On 2 November 2026 a limited audit notice lands in her electronic mailbox asking for the invoices she received that quarter.

1. **She replies on time.** She opens the notice on 4 November and provides the invoices before 18 November, with an index.
2. **Proposal.** On 14 December Hacienda proposes disallowing two invoices with €600 of VAT between them: they do not show the supplier's NIF, which every invoice must include under [article 6 of the Invoicing Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2012-14696#a6). A missing NIF is a formal defect the supplier must fix with a corrected invoice; on its own it does not cancel the deduction, as the [TEAC noted in its ruling of 18 September 2019](https://serviciostelematicosext.hacienda.gob.es/TEAC/DYCTEA/criterio.aspx?id=00%2F00582%2F2016%2F00%2F0%2F1). For this example we assume Laura cannot get the corrected invoices or other sufficient evidence in time, and that the €600 must be adjusted. She decides not to object.
3. **Assessment.** On 15 January 2027 she is notified of the provisional assessment: €600 of tax plus late-payment interest. In 2026 late-payment interest is 4.0625% a year, according to the [AEAT practical manual](https://sede.agenciatributaria.gob.es/Sede/eu_es/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/guia-principales-novedades/otras-cuestiones-interes.html). Hacienda charges interest on the €600 that was not paid on time: [article 26.2.b of the LGT](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a26) provides for it when a self-assessed return was filed incorrectly, and 26.3 says it runs for as long as the delay lasts, from the day after the Form 303 deadline (21 April 2026). For this example we assume interest is calculated up to 15 January 2027, the day the assessment is issued and notified. Counting both ends, that is 270 days: 255 from 21 April to 31 December 2026 and 15 from 1 to 15 January 2027. Assuming the 2027 rate stays at 4.0625%, which has not been published yet: 600 × 4.0625% × 270 / 365 = €18.03.
4. **Payment deadline.** As she was notified on the 15th, she must pay by 20 February. That day is a Saturday, so the deadline moves to Monday 22 February 2027.

Separately, Hacienda opens a penalty procedure for the €600 she failed to pay ([article 191](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a191)). An adjustment does not carry an automatic penalty: Hacienda has to find fault. Suppose it does, and none of the exceptions in article 191.2 apply (for example, false invoices). With a base of €3,000 or less, the offence is minor and the fine is 50%: €300. Laura does not appeal, so the reductions in [article 188](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a188) apply: 30% for agreeing (minus €90, leaving €210) and 40% on the rest for paying on time without appealing (minus €84). The final penalty is €126.

![The minor penalty is 50% of €600, that is €300. The 30% reduction for agreeing takes off €90 and the 40% reduction for paying on time takes off €84. The final fine is €126.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/requerimiento-hacienda/3-breakdown-6551d4b2a9.png?w=1600&h=908&m=1&mw=1080&mh=1533 "Illustrative example, if a minor penalty applies. Source: arts. 188 and 191 of the General Tax Law.")

All in, on those assumptions, the requerimiento costs Laura €744.03: €600 of tax, €18.03 of interest and a €126 penalty. Had she ignored the letter, that bill could also include the article 203.5 fine for not providing the invoices: €300 at the first request, or €180 with the reduction for paying on time.

> [!MELSO]
> Reviewing invoices before you file can help catch gaps like Laura's two invoices without a NIF. Melso organises your income and expenses, spots what is missing, and its professionals prepare and review your [quarterly returns](/en/tramites/impuestos) depending on your activity and tax profile; you approve the draft in the app and the professional files that version.

## Common mistakes when you get a letter from Hacienda

- **Leaving it for later.** The deadline, often 10 working days, goes by fast.
- **Not reading what kind of document it is.** A requerimiento is not a proposed assessment: with the first you provide documents, with the second you object, and with an assessment all that is left is to pay or appeal.
- **Sending too much.** Provide what they ask for. Unrelated documents can prompt new questions.
- **Not keeping the receipt.** It is the easy way to prove you replied and on what date.
- **Filing a supplementary return thinking it avoids the penalty.** For the tax and period under review, once the procedure starts there is no late-filing surcharge any more: anything you pay counts on account of the assessment.
- **Not objecting to the proposal.** It is the last easy chance to provide evidence.
- **Forgetting the payment or appeal deadline.** One month to appeal and the article 62 payment period run at the same time. Note them down next to your [2026 tax calendar](/blog/calendario-fiscal-2026) deadlines.

## How Melso helps

Melso is your AI tax agent, with human professionals behind it. Day to day, on WhatsApp, you send it receipts and invoices, and Melso organises your income and expenses, spots what is missing and reminds you of your upcoming taxes; its professionals prepare and review the included returns depending on your activity and tax profile, you approve the draft in the app and the professional files it. Replying to AEAT requerimientos is not included as standard: if you get one, write to us and we will tell you in writing, before you sign up for anything, whether we can handle it. If you are looking for an [online gestoría for the self-employed](/en/blog/online-gestoria-self-employed-spain), see the plans on the [pricing page](/en/pricing) or click **Get started** at [melso.ai](https://melso.ai). If you prefer, **Message us on WhatsApp**.

> This article is for information only and does not replace professional advice for your case. Last reviewed: 12 October 2026.

## Frequently asked questions

### What is a requerimiento from Hacienda?

It is a notice from the Spanish tax agency (AEAT) asking you for information, documents or an explanation about your taxes, with a deadline to reply. It can be a plain request for information or the start of a data verification or limited audit procedure. The letter always states which procedure it is, what it asks for and the deadline. Receiving one does not mean you did anything wrong.

### What does it mean if I get a letter from Hacienda?

That the AEAT has spotted something it wants to check: a mismatch between your return and the data third parties report (clients, banks, suppliers), an expense or some VAT it wants supported, or a return it has no record of. First read the heading to see whether it is a requerimiento, a proposed assessment or an assessment, because each one has its own deadline and calls for a different reply.

### How long do I have to reply to a requerimiento from Hacienda?

Whatever the letter says. For written requests and opening notices, the Spanish tax management and inspection regulation sets a minimum of 10 days (articles 55.2 and 87.4); there are exceptions, such as a procedure opened by an on-site visit or documents the inspectors examine on the spot, so always check the deadline in your notice. These are working days, so Saturdays, Sundays and public holidays do not count, and they run from the day after notification. You can ask for one extension, usually half the original period, if you request it before the last three days and give a reason; Hacienda may grant less.

### How long does Hacienda take to answer after I reply?

There is no deadline for them to answer your letter. In data verification and limited audits, the procedure lasts at most six months from notification of the opening notice (article 104 of the General Tax Law), not counting justified interruptions or delays that are not Hacienda's fault. It can lapse if that period ends without Hacienda notifying the decision, validly attempting to, or placing it in your electronic mailbox (article 104.2); even so, they can open a new one while the tax year has not expired. If your evidence is enough, it can close with no changes.

### How do I view a letter from Hacienda?

If it came on paper, it carries a secure verification code (CSV) you can use to check it and, usually, to reply; read the letter's instructions first. If you receive electronic notifications, log in to the AEAT portal's notifications section or Spain's single government e-notification mailbox (DEHú) with a digital certificate, electronic DNI or Cl@ve. If you must receive them that way or chose to, they count as rejected after 10 calendar days unopened, and the procedure carries on.

### How do I reply to a requerimiento from Hacienda online?

On the AEAT portal, through the service for replying to requerimientos or submitting documents about a notice you received. First check the letter does not point you to a different form or procedure; if it does, use that one. You enter the letter's CSV, choose how to submit, fill in the case file or reference, subject and contact details, attach your files (up to 128 MB each) and explain what you are providing. When you submit, save the registration receipt: it is the easy way to prove you replied on time.

### What happens if I ignore a requerimiento from Hacienda?

Failing to answer a requerimiento is a serious offence under article 203 of the General Tax Law. In the general case, the fine is €150 the first time, €300 the second and €600 the third. If what you fail to provide is invoices, books or records of your business, it rises to €300, then €1,500 and, at the third request, up to 2% of your turnover (minimum €10,000). Paying on time without appealing cuts it by 40%. Hacienda can also assess you with the data it already has.

### Can I refuse to provide a document I already submitted?

Yes. Article 34 of the General Tax Law gives you the right not to provide documents you submitted yourself and that the authority asking for them already holds, as long as you state the date and the procedure in which you submitted them. You can also decline documents that tax law does not require. Hacienda can, however, ask you to confirm specific data you already provided.

### Can I appeal an assessment that follows a requerimiento?

Yes. Against the provisional assessment you have one month from the day after notification to lodge an appeal for reconsideration (recurso de reposición) with the same office or a claim before the economic-administrative tribunal. If you disagree with the earlier proposal, it is best to object then, within the period you are given: 10 to 15 days in general, and 10 in a limited audit. Appealing does not suspend payment by itself: you need the suspension to be granted, usually by providing collateral.

## Sources

- [Ley 58/2003 of 17 December, General Tax Law (consolidated text): articles 26, 27, 34, 62, 66, 93, 99, 104, 112, 132, 133, 136 to 139, 188, 191, 203, 223 and 235](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186), BOE, accessed 2026-10-12
- [Real Decreto 1065/2007, General Regulation on tax management and inspection procedures (consolidated text): articles 30, 55, 87, 91, 96 (including 96.3) and 164](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984), BOE, accessed 2026-10-12
- [Real Decreto 2063/2004, General Regulation on tax penalties: article 18.2 (fines for ignoring a requerimiento are not cumulative)](https://www.boe.es/buscar/act.php?id=BOE-A-2004-18398), BOE, accessed 2026-10-12
- [Ley 39/2015, Common Administrative Procedure Law (consolidated text): articles 30 (counting working days) and 43 (rejection after 10 calendar days)](https://www.boe.es/buscar/act.php?id=BOE-A-2015-10565), BOE, accessed 2026-10-12
- [Tax Management request for information (GZ78): services to reply and submit documents](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/GZ78.shtml), AEAT, accessed 2026-10-12
- [Technical help: how to reply to requerimientos or submit documents about a notice received from the AEAT](https://sede.agenciatributaria.gob.es/Sede/ayuda/consultas-informaticas/notificaciones-electronicas-ayuda-tecnica/contestar-requerimientos-aportar-documentacion.html), AEAT, accessed 2026-10-12
- [Business activities manual: mandatory electronic notifications (NEO), who must receive them and the 10 calendar day period](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/folleto-actividades-economicas/11-notificaciones-electronicas/11_2-notificaciones-electronicas-obligatorias-neo.html), AEAT, accessed 2026-10-12
- [IRPF 2025 practical manual, other points of interest: late-payment interest of 4.0625% for 2026](https://sede.agenciatributaria.gob.es/Sede/eu_es/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/guia-principales-novedades/otras-cuestiones-interes.html), AEAT, accessed 2026-10-12
- [Real Decreto 1619/2012, Invoicing Regulation (consolidated text): article 6, invoice content](https://www.boe.es/buscar/act.php?id=BOE-A-2012-14696), BOE, accessed 2026-10-12
- [Assistance and appointments (GC29): in-person help needs an appointment, except to submit documents at a registry](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/GC29.shtml), AEAT, accessed 2026-10-12
- [Taxpayer calendar 2026: filing deadlines for self-assessed returns](https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/plazos-presentacion-autoliquidaciones-domiciliacion-bancaria.html), AEAT, accessed 2026-10-12