Treasury Intervention Request Spain (Solicitud de Intervención de Hacienda)

A Treasury Intervention Request Spain (Solicitud de Intervención de Hacienda) is a formal written application submitted to the Agencia Estatal de Administración Tributaria (AEAT) — Spain's national tax authority — requesting that the tax inspectorate exercise its powers of inspection, verification, or compulsory enforcement under Article 142 of the Ley General Tributaria (Ley 58/2003, de 17 de diciembre). The request triggers the AEAT's administrative machinery to investigate a taxpayer's fiscal situation, audit declared income or assets, verify compliance with tax obligations, or initiate collection proceedings against tax debts.

The Ley General Tributaria (LGT) is the primary statute governing the tax relationship between the Spanish State and taxpayers. Article 142 LGT confers broad powers on tax inspectors (funcionarios de la Inspección de Hacienda) including entry into business premises, examination of books and records, questioning of taxpayers and third parties, and seizure of documentation. These powers are exercised by the AEAT's Departamento de Inspección Financiera y Tributaria and its regional delegations (Delegaciones Especiales and Delegaciones de la AEAT).

The solicitud may be filed by any person with a legitimate interest (interés legítimo) recognised under Article 232 of the Ley 39/2015 de Procedimiento Administrativo Común (LPAC) — including a creditor seeking enforcement of a judgment debt against a debtor's tax refund entitlements, a business partner requesting investigation of undeclared revenues, or a taxpayer themselves requesting clarification of their own fiscal status.

Requests involving third-party tax debts must demonstrate a direct legal connection — such as the applicant holding a court judgment (sentencia firme) or an administrative resolution establishing the debtor's obligation, or the applicant being a registered creditor in insolvency proceedings under the Ley Concursal (Ley 22/2003, now replaced by Real Decreto Legislativo 1/2020). The AEAT's Sección de Recaudación processes enforcement requests under Articles 160 through 178 LGT, which govern compulsory collection (recaudación ejecutiva) including embargo (embargo de bienes) of bank accounts, salaries, real property, and business assets.

The solicitud must be addressed to the competent AEAT delegation — determined by the taxpayer's domicilio fiscal (fiscal domicile), which for natural persons is their habitual residence (residencia habitual) and for legal entities is their registered office (domicilio social) or place of effective management (lugar de dirección efectiva) under Article 48 LGT. For large taxpayers (grandes contribuyentes) — those with annual turnover exceeding €6,010,121.04 — competence lies with the Delegación Central de Grandes Contribuyentes.

Tax inspection proceedings initiated following a solicitud are governed by Articles 145 through 159 LGT and the Reglamento General de las Actuaciones y los Procedimientos de Gestión e Inspección Tributaria (Real Decreto 1065/2007). The maximum duration of inspection proceedings is 18 months from formal notification of commencement under Article 150 LGT, extendable to 27 months for complex cases involving multiple taxpayers or related groups. During the inspection, the taxpayer has the right to be assisted by a tax advisor (asesor fiscal), present documents and evidence, and challenge the inspector's findings through alegaciones (representations) within the procedure and subsequent recurso de reposición (administrative appeal) under Article 222 LGT or reclamación económico-administrativa before the Tribunal Económico-Administrativo (TEA) under Article 226 LGT.

The AEAT's resolution following the solicitud — whether agreeing to open an inspection, declining jurisdiction, or confirming ongoing proceedings — must be issued within the administrative time limits established by Ley 39/2015 LPAC and is subject to challenge under the administrative review procedures of Articles 222 through 248 LGT.

A Treasury Intervention Request Spain is required when a creditor, judgment holder, or party with a legitimate fiscal interest wishes to formally engage the AEAT's inspection or enforcement powers in relation to a taxpayer's tax affairs, tax debts, or undeclared fiscal obligations.

The solicitud is needed when a creditor holds a court judgment (sentencia ejecutiva) against a debtor and wishes to request AEAT enforcement (embargo) of the debtor's tax refunds, pending reimbursements, or fiscal assets — a process governed by Articles 163 through 171 LGT covering administrative embargo of bank accounts, real estate, and salary payments.

The request is required when a business partner or shareholder suspects undeclared revenues, concealed assets, or fraudulent VAT (IVA) claims by a company or individual, and wishes to formally notify the AEAT's Inspección for investigation — particularly where criminal tax fraud (delito fiscal) under Article 305 of the Código Penal may be involved, applicable when the defrauded amount exceeds €120,000 per year per tax and taxpayer.

A Treasury Intervention Request is needed when a participant in insolvency proceedings (concurso de acreedores) under Real Decreto Legislativo 1/2020 wishes to notify the AEAT's Recaudación unit of a debtor's assets or income sources not disclosed in the insolvency declaration, to enable the AEAT to exercise its privileged creditor status (crédito privilegiado) under the bankruptcy priority rules.

The solicitud is required when a taxpayer themselves wishes to request a voluntary fiscal inspection to regularise their tax position before the AEAT initiates one — a voluntary disclosure (regularización voluntaria) that can reduce or eliminate surcharges and penalties under Articles 27 and 191 through 206 LGT. Voluntary regularisation before formal inspection notification avoids the application of graduated late payment surcharges (recargos por declaración extemporánea) of 5%, 10%, 15%, or 20% depending on delay duration.

The request is needed when a professional advisor (gestor, asesor fiscal, or abogado tributarista) acts on behalf of a client to respond to AEAT inquiries or request formal clarification of the client's tax inspection status, requiring a signed authorisation (representación) registered with the AEAT's electronic systems (Cl@ve, certificado digital, o-PODer).

Parties in Spain should prepare a Treasury Intervention Request Spain (Solicitud de Intervención de Hacienda) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Spanish law, the Constitución Española 1978 is the supreme law. The Código Civil governs contractual obligations under Article 1255 (libertad de pactos). The AEAT administers taxation. The Juzgados de Primera Instancia have general civil jurisdiction. The Ley 39/2015 governs administrative procedure. The LOPDGDD (LO 3/2018) and RGPD govern data protection through the Agencia Española de Protección de Datos (AEPD). Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.

A valid Treasury Intervention Request Spain under the Ley General Tributaria (Ley 58/2003) Article 142 must contain the following essential elements to be processed by the AEAT and to satisfy the requirements of Ley 39/2015 de Procedimiento Administrativo Común.

Identification of the Applicant: Full name or corporate denomination, NIF (Número de Identificación Fiscal) assigned by the AEAT, fiscal domicile, and contact details (telephone and email). Where a representative acts on behalf of the applicant, the representative's NIF and the basis of representation (poder notarial, apoderamiento AEAT, or statutory representation) must be stated, in accordance with Article 46 LGT.

Identification of the Subject Taxpayer: Full name or corporate denomination and NIF of the taxpayer against whom intervention is requested, their fiscal domicile under Article 48 LGT, and any known additional identifying information (IBAN, registered address, business activity CNAE code, Registro Mercantil data).

Legal Basis for the Request: Precise citation of the article of the LGT, LPAC, or other statute conferring the right to request intervention — principally Article 142 LGT for inspection powers, Articles 160–178 LGT for enforcement and embargo powers, or Article 68 LGT for extension of limitation periods.

Factual Description: A clear, chronological account of the circumstances giving rise to the request — tax periods concerned, tax concepts (IRPF, IVA, Impuesto de Sociedades, etc.), amounts involved, evidence of tax evasion or non-compliance, and any prior administrative or judicial proceedings between the parties.

Documentary Evidence: Copies of court judgments, notarial deeds, contracts, financial statements, AEAT notifications, or other documents supporting the factual description, referenced and attached as numbered annexes (Anexo 1, Anexo 2, etc.) in accordance with Article 28 LPAC.

Specific Relief Requested: A clear statement of what the applicant requests the AEAT to do — whether to open a tax inspection (procedimiento de inspección), initiate compulsory collection (recaudación ejecutiva), process an embargo, or take any other specific administrative action under the LGT.

Confidentiality and Data Protection: A GDPR-compliant acknowledgment under Reglamento (UE) 2016/679 (RGPD) and Ley Orgánica 3/2018 (LOPDGDD) that personal data submitted will be processed by the AEAT solely for the purpose of the requested intervention, with the right to access and rectify data through the Agencia Española de Protección de Datos (AEPD).

Signature and Date: The applicant's signature (or representative's signature with authorisation details), place of signature, and date of submission. Electronic submissions via the AEAT's Sede Electrónica (sede.agenciatributaria.gob.es) must use a recognised electronic signature (firma electrónica reconocida) — DNIe, certificado digital, or Cl@ve Firma.

Forms-legal.com provides this Treasury Intervention Request Spain template as a practical starting point. Given the technical complexity of Spanish tax law and the legal consequences of AEAT proceedings, every request should be reviewed by a qualified asesor fiscal (tax advisor) or abogado tributarista (tax lawyer) before submission to the AEAT.

Additional compliance elements for a Treasury Intervention Request Spain (Solicitud de Intervención de Hacienda) used in Spain include: Under Spanish law, the Constitución Española 1978 is the supreme law. The Código Civil governs contractual obligations under Article 1255 (libertad de pactos). The AEAT administers taxation. The Juzgados de Primera Instancia have general civil jurisdiction. The Ley 39/2015 governs administrative procedure. The LOPDGDD (LO 3/2018) and RGPD govern data protection through the Agencia Española de Protección de Datos (AEPD). Forms-legal.com provides this template as a starting point for Spain-compliant documentation.