Tax advisor: Do the management bodies have auditing powers with respect to entities taxed under special regimes?

The Central Economic Administrative Court (TEAC), in accordance with the question regarding the competence of the tax management bodies for the verification of entities taxed under special regimes, resolves in an extraordinary appeal for the unification of criterion.

All those actions involving investigations or checks on taxpayers under the special regimes provided for in the Corporate Income Tax regulations must be carried out by the inspection bodies. However, this does not mean that checks that are not related to the special regime can be carried out by the tax administration bodies, according to the criteria of TEAC.

The TEAC sets criteria and establishes that when the purpose and scope of the administrative verification of a taxpayer under a special tax regime does not refer to the verification of compliance with the requirements for the application of the special regime, and the regularization is not based on the specific rules thereof, but on the common rules of the tax, its verification may also be carried out by means of the management procedures.

B Law & Tax International Tax & Legal Advisors.

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