The tax office is proposing an assessment
Before issuing an assessment, the tax office must show you its proposal so you can respond. This is the moment to provide anything missing.
Why you receive it
In a limited review (comprobación limitada), the tax office must send you its proposal before issuing the assessment, so you can submit your arguments.
«Con carácter previo a la práctica de la liquidación provisional, la Administración tributaria deberá comunicar al obligado tributario la propuesta de liquidación para que alegue lo que convenga a su derecho.»
What the decision must say
If you are finally assessed, the decision must explain the facts and legal grounds it relies on.
«c) Relación de hechos y fundamentos de derecho que motiven la resolución.»
If the deadline passes
If the tax office does not notify the decision within the maximum period, the procedure lapses.
«Por caducidad, una vez transcurrido el plazo regulado en el artículo 104 de esta ley sin que se haya notificado resolución expresa»
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General information, not advice on your specific case. Text prepared with the help of artificial intelligence; every quotation is a verbatim extract from the official text and is checked against the BOE every night. Other common letters.