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Official letters

I've received a request from the Tax Agency

If the Tax Agency asks you for documents, you have at least ten days from the day after you receive the letter. If you cannot make it, you can ask for more time before the last three days.

How long you have to provide what they ask for

At least ten days from the day after notification. The exact period is stated in the letter itself.

«se concederá al obligado tributario un plazo no inferior a 10 días, contados a partir del día siguiente al de la notificación de la comunicación de inicio, para que comparezca, aporte la documentación requerida y la que considere conveniente»

Art. 87 · Reglamento General de las actuaciones de gestión e inspección tributaria (RD 1065/2007). Verbatim quotation from the BOE, in Spanish. Official text in the BOE

If you need more time

You can ask for an extension of up to half the period. It must be requested before the last three days, and it is deemed granted unless it is expressly refused.

«podrá conceder, a petición de los obligados tributarios, una ampliación de los plazos establecidos para el cumplimiento de trámites que no exceda de la mitad de dichos plazos.»

Art. 91 · Reglamento General de las actuaciones de gestión e inspección tributaria (RD 1065/2007). Verbatim quotation from the BOE, in Spanish. Official text in the BOE

If you then receive a proposed assessment

If it is a limited check (comprobación limitada; the letter will say so), before deciding, the Tax Agency must send you its proposal (propuesta de liquidación), and you have ten days to submit your arguments.

«la Administración deberá notificar al obligado tributario la propuesta de resolución o de liquidación para que en un plazo de 10 días, contados a partir del día siguiente al de la notificación de la propuesta, alegue lo que convenga a su derecho.»

Art. 164 · Reglamento General de las actuaciones de gestión e inspección tributaria (RD 1065/2007). Verbatim quotation from the BOE, in Spanish. Official text in the BOE

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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.