Recent success case at dh Abogados.

The Administrative Chamber of the National High Court totally admits the administrative appeal filed by our law firm against the decision of the TEAC (Spanish Central Economic-Administrative Court) that confirmed the legality of several settlement agreements and penalties ruled by the AEAT (Spanish Tax Agency) for taxes as IRPF (Spanish income tax) and capital gains tax of different fiscal years, having agreed to cancel the contested administrative decision as well as the settlements and penalties of this cause for an amount of almost 300.000 euros, including principal and interests. The sentence also includes the decision of the Spanish Administration to pay for the proceeding costs.

This case comes from year 2008, when the AEAT initiated an inspection procedure against our client with several taxing concepts belonging to different exercises and which ended with the notification of several settlement agreements as with the imposition of penalties that represented the payment of a debt of almost 300.000 euros, including principal and interests.

After having exhausted the administrative remedies submitting the corresponding allegations during the administrative procedure before the AEAT itself, and after having filed an appeal against the Spanish Central Economic-Administrative Court, the correspondent administrative appeal was filed before the Spanish National High court that now, after 12 years, has agreed to totally admit our legal arguments that basically referred to fundamental issues and, more precisely, to the fact the administrative file processed by the inspection of AEAT had already expired and the lack of motivation from both the delay the administration considered to be sanctioned as well as the outgoing payment itself and the agreement of penalties.
Download →