Cash payment complaint
Suggestions, Complaints, Claims and Public Information
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.
Applicant: Empresa - Ciudadano
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.
Electronic DNI, Electronic certificate, Others, PIN number
Level 4: Electronic procedure
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)