What this letter is
A requerimiento (formal request) is a letter in which Hacienda (the Spanish tax authority) asks you for information or documents. It usually arrives because something doesn’t add up in your tax return: for example a deduction, a rental or income that someone else has reported. It isn’t a fine or a debt: it is a formal question that you have to answer before the deadline.
How to read it: the key parts
| What you see on the letter | What it means |
|---|---|
| Órgano emisor (issuing office: Dependencia, Administración or Delegación) | The AEAT office handling your case. |
| Referencia / Nº de expediente (reference / case number) | The number that identifies the procedure. You will use it when you reply. |
| CSV (código seguro de verificación) (secure verification code) | A code to check the letter is genuine and to link your reply to it. |
| Concepto / Ejercicio (tax / tax year) | The tax and the year being reviewed, for example IRPF (income tax) 2025. |
| Documentación requerida (documents requested) | The list of what they are asking for. Answer point by point. |
| Plazo (deadline) | The days you have to reply, counted from the day after notification. |
| Advertencia (warning) | Reminds you that not answering can be penalised. |
| Pie de recursos (appeals note) | Usually says the requerimiento can’t be appealed: you answer it. |
What deadline you have
The regulations set a minimum of 10 working days, but the deadline on your letter is the one that counts. It runs from the day after notification. Saturdays, Sundays and public holidays don’t count.
If the letter is electronic, the notification date is the day you open it on the portal or in DEHú. If you don’t open it within 10 calendar days, it is treated as notified anyway.
Example: you open the requerimiento on a Monday and you are given 10 working days. The period starts on Tuesday and, with no holidays in between, ends on the Monday two weeks later.
Need more time? You can ask for an ampliación (extension) of up to half the period. You must ask before the last three days and explain why. If they don’t refuse it before the deadline ends, it is considered granted.
What you can do
| Option | When it makes sense | What happens next |
|---|---|---|
| Send everything they ask for | Almost always | Hacienda reviews it. It may close the case or send you a propuesta de liquidación (proposed assessment). |
| Send part and explain what’s missing | If a document doesn’t exist or you have requested it from another body | It shows you are cooperating. Send the rest when you have it. |
| Ask for an extension | If you are waiting for a certificate or you are away | You gain up to half of the original period. |
| Explain that you already submitted it | If Hacienda already has the document | You can say when and in which procedure you submitted it. |
| Do nothing | Never | Possible fine and an assessment based on Hacienda’s data. |
What happens if you do nothing
- Ignoring a properly notified requerimiento is a infracción grave (serious offence). The usual fine is €150 the first time, €300 the second and €600 the third. If you run a business or they ask for books and invoices, it can be higher.
- Hacienda can go ahead with the information it already has. Usually a propuesta de liquidación (proposed tax assessment) arrives with more tax to pay.
- If that assessment results in an amount to pay, a separate expediente sancionador (penalty procedure) may also be opened.
Common mistakes
- Counting the deadline from the date on the letter. It counts from when you were notified or opened it.
- Sending documents without the reference or CSV. They may not reach the right case file.
- Sending unreadable files or crooked photos. Scan to PDF, one page per sheet.
- Answering only what suits you. Reply to every point, even if it’s to say you don’t have that document.
- Leaving it until the last day. Cl@ve and the portal tend to fail exactly when you’re in a hurry.
How to respond, step by step
- Read the whole letter and make a list of every document or piece of information they ask for.
- Gather the documents and convert them to PDF. Give them clear names, such as “contrato-alquiler-2025.pdf”.
- Log in to the AEAT online portal with Cl@ve, a certificado digital (digital certificate) or DNIe (electronic ID card).
- Find the procedure “Contestar requerimientos o presentar documentación relativa a notificaciones” (answer requests or submit documents related to notifications).
- Enter the reference or CSV from the letter, attach the files and add a short cover letter.
- Sign and download the justificante de presentación (submission receipt). It is your proof that you replied on time.
- Without digital access, you can submit it on paper at an AEAT office or at any public registry (book an appointment first).
A simple cover letter could look like this (write it in Spanish):
En respuesta al requerimiento con referencia [número o CSV], notificado el [fecha], relativo a [impuesto y ejercicio], aporto la siguiente documentación: 1) [documento]; 2) [documento]. [Si falta algo: El documento X lo he solicitado a [entidad] y lo aportaré en cuanto lo reciba.] Quedo a disposición para cualquier aclaración. [Nombre, NIF, fecha]
(In English: in response to the requerimiento with reference [number or CSV], notified on [date], concerning [tax and year], I submit the following documents: 1) [document]; 2) [document]. [If something is missing: I have requested document X from [body] and will submit it as soon as I receive it.] I remain available for any clarification. [Name, NIF, date])
Cartamiga tip: answer only what you are asked, in an orderly way, without adding papers about other matters. A well-answered requerimiento usually closes with nothing more. If you don’t have a document, say so clearly in your letter rather than not replying.