What this letter is
It is the letter with which Hacienda (the Spanish tax authority) opens a procedure to fine you for a tax offence: an expediente sancionador (penalty procedure). It most often arrives after an assessment: Hacienda corrected your tax return, more tax came out to pay, and now it is considering whether that deserves a penalty. The penalty is a separate case from the debt, with its own deadlines. Opening it doesn’t mean the fine is certain.
How to read it: the key parts
| What you see on the letter | What it means |
|---|---|
| Acuerdo de inicio y comunicación de apertura del trámite de audiencia (notice of start and opening of the hearing stage) | The notice that the penalty procedure is starting and that you can submit objections. |
| Referencia / Nº de expediente and CSV (reference / case number and secure verification code) | Details that identify the letter and link your objections to it. |
| Hechos (facts) | What you did according to Hacienda, for example not paying part of your income tax (IRPF). |
| Infracción (leve, grave, muy grave) and article (offence: minor, serious, very serious) | The type of offence. Not paying tax due can be minor, serious or very serious. |
| Base de la sanción (penalty base) | Usually, what you failed to pay. |
| Propuesta de sanción and criterios de graduación (proposed penalty and aggravating criteria) | The proposed fine and why it is increased, if it is. |
| Reducción por conformidad (30 %) and por pronto pago (40 %) (reduction for agreeing / for prompt payment) | What you can save if you meet the conditions. |
| Plazo de alegaciones (period for objections) | 15 days to reply. |
What deadline you have
You have 15 working days to submit alegaciones (objections) and documents. They count from the day after notification, excluding Saturdays, Sundays and public holidays.
If Hacienda already had all the information, the propuesta de sanción (proposed penalty) comes inside the notice of start. If you don’t object, the penalty can be imposed as proposed. After that, you have 1 month against the decision for a recurso de reposición (appeal for reconsideration) or a reclamación económico-administrativa (claim before the tax tribunal).
Example of reductions: you are proposed a €600 penalty. If you don’t appeal the assessment, it is reduced by 30 %: €420. If you also pay that €420 within the voluntary period and don’t appeal, it is reduced by another 40 %: you pay €252.
What you can do
| Option | When it makes sense | What happens next |
|---|---|---|
| Argue there was no fault | If you acted with due care: an error in Hacienda’s tax data, a reasonable interpretation, correct paperwork | Hacienda must justify the fault. It may close the case. |
| Don’t object and pay on time | If the mistake was yours and the amount is clear | You benefit from the 30 % + 40 %. |
| Object only to the amount | If the offence exists but the classification or grading is wrong | The proposed penalty may go down. |
| Appeal the penalty after the decision | If you disagree with the fine | You keep the 30 % if you don’t appeal the assessment; you lose the 40 %. Collection is suspended without a guarantee. |
| Ask to defer payment | If you can’t pay all at once | To keep the 40 %, it must be backed by a bank guarantee or surety insurance and requested in time. |
What happens if you do nothing
- The resolución sancionadora (penalty decision) is issued, usually the same as the proposal.
- You receive the payment letter with the reductions applied and its voluntary period.
- If you don’t pay on time, you lose the 40 % and the providencia de apremio (enforcement notice) arrives with a surcharge.
- If you later appeal the assessment, they will claim back the 30 % for agreeing that had been deducted.
Common mistakes
- Confusing the penalty with the debt. They are two letters and two different deadlines.
- Appealing the assessment “just in case”. You lose the 30 % reduction on the penalty.
- Paying late and thinking you keep the 40 %.
- Only arguing “I didn’t mean to”. Explain why you acted carefully and provide evidence.
- Not checking the 6-month limit. If the case isn’t decided and notified within that time, it lapses.
How to respond, step by step
- Read the facts and the proposal: what are they accusing you of, and how much?
- Decide whether it’s worth objecting or taking the reductions.
- Log in to the AEAT portal with Cl@ve, a certificado digital (digital certificate) or DNIe (electronic ID card).
- Use the procedure “Contestar requerimientos o presentar documentación relativa a notificaciones” (answer requests or submit documents related to notifications) and enter the reference or CSV.
- Attach your letter and evidence. Download the justificante (receipt).
- Without digital access, submit it at an AEAT office or at any public registry.
Sample text (write it in Spanish):
En relación con el acuerdo de inicio del expediente sancionador [referencia o CSV], notificado el [fecha], presento alegaciones: no concurre culpa porque [explica: seguí los datos fiscales de la AEAT / la norma admitía una interpretación razonable / aporté toda la información]. Aporto [documentos]. Solicito el archivo del expediente. [Nombre, NIF, fecha]
(In English: regarding the notice of start of penalty procedure [reference or CSV], notified on [date], I submit objections: there was no fault because [explain: I followed the AEAT’s tax data / the rule allowed a reasonable interpretation / I provided all the information]. I attach [documents]. I request that the case be closed. [Name, NIF, date])
Cartamiga tip: if the mistake was yours and the assessment is correct, the cheapest option is usually not to appeal and to pay on time: the penalty drops to less than half. If you really acted in good faith, explain it with evidence within these 15 days.