Procedure

Reporting cash payments

General Data

Name

Cash payment complaint

Type of procedure

Suggestions, Complaints, Claims and Public Information

Subject

Taxes

Object

Report to the Tax Agency and identify the other party when a payment is made in cash for an amount equal to or above the set limit of €1,000 or its equivalent in foreign currency (€10,000 if the payer is an individual who is not acting as a professional businessperson with a foreign tax address). If this is done by one of the parties to the transaction within three months of payment, they will be exempted from liability for the subsequent infringement. However, the simultaneous lodging of a complaint by both parties to the transaction will not exonerate either of them from liability.

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Empresa - Ciudadano

Place of presentation

  • Online

  • AEAT offices

Procedure/service stages

  • Start: Submission of the accusation by the accusing party.

  • Procedure: Upon receipt of a complaint, it will be sent to the competent body to carry out the relevant actions.

  • End: - Filing of the accusation when it is deemed unfounded or when the acts or accused persons are not sufficiently specified or identified. - Start of the relevant actions if there is sufficient evidence of veracity in the imputed acts and these are unknown to the Tax Agency.

Resolution deadline

None

Resolution body

Tax Agency

Information concerning electronic procedure

Identification system

Electronic DNI, Electronic certificate, Others, PIN number

Interactivity level

Level 4: Electronic procedure

Normativa

Normativa Básica

Ley 7/2012, de 29 de octubre, de modificación de la normativa tributaria y presupuestaria y de adecuación de la normativa financiera para la intensificación de las actuaciones en la prevención y lucha contra el fraude. Artículo 7. (BOE 30-octubre-2012)