Appeal against a settlement

Filing an appeal against a tax settlement does not suspend the collection actions of the Tax Agency (unless it is an administrative appeal against a sanction, in which case the suspension is automatic). To stop the collection action, it is necessary to provide a bank guarantee or another valid guarantee that covers the amount of the debt, late payment interest, and possible surcharges, or to defer the payment (for which, in general, payment guarantees must also be provided).

Well, if the contested act is ultimately annulled in whole or in part (by administrative resolution or final court ruling), it is possible to claim that the Tax Agency reimburse you for the costs incurred in providing such guarantees . The law recognizes your right to request this reimbursement, along with the applicable legal interest on such costs until the guarantees are returned.

Requirements for the application

First of all, to request such a refund, there must be a final resolution.

On the other hand, it is also necessary to prove the amount of the expenses incurred (by providing bank certificates, for example). The Tax Agency will not reimburse you for the cost of unaccepted guarantees, nor will it pay for other expenses you have been forced to pay that do not directly arise from the guarantees (such as attorney, agent, or advisor fees incurred for your defense).

See the concepts whose costs you can request reimbursement for:

• In the case of a guarantee, the amounts paid to the financial institution for the establishment, maintenance, and cancellation of the guarantee or bond.
• In the case of a mortgage or pledge, the expenses derived from notary and registration, the taxes directly related to the establishment and cancellation of the guarantee, as well as the appraisal costs.

Submit your application from the date the resolution is final, and always within the following four years (after this period, your right will have expired). The Tax Agency has six months to resolve this application.

 

We will help you recover the costs of the guarantees provided in tax proceedings that are resolved in favor of your company.