{"id":3058,"date":"2024-08-01T17:00:34","date_gmt":"2024-08-01T15:00:34","guid":{"rendered":"https:\/\/www.gco.es\/?page_id=3058"},"modified":"2026-02-23T16:33:12","modified_gmt":"2026-02-23T15:33:12","slug":"tax-investigations-and-enquiries","status":"publish","type":"page","link":"https:\/\/www.gco.es\/en\/tax-investigations-and-enquiries\/","title":{"rendered":"Tax investigations &#038; enquiries"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3058\" class=\"elementor elementor-3058 elementor-3057\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c0e8497 e-flex e-con-boxed e-con e-parent\" data-id=\"1c0e8497\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-262a25b9 e-con-full e-flex e-con e-child\" data-id=\"262a25b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ea8eedf elementor-widget elementor-widget-heading\" data-id=\"6ea8eedf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Tax Investigations and Enquiries<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7145aad9 elementor-widget elementor-widget-heading\" data-id=\"7145aad9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Expert defence and strategic guidance for businesses and HNWI facing AEAT scrutiny<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ab7339 elementor-widget elementor-widget-spacer\" data-id=\"1ab7339\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c3f2f84 elementor-widget elementor-widget-text-editor\" data-id=\"3c3f2f84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tax investigations and enquiries in Spain can be stressful, time-consuming, and financially risky \u2014 especially when the process involves complex cross-border issues, corporate structures, or high-value assets. Whether triggered by a routine review (<em>comprobaci\u00f3n limitada<\/em>) or a full inspection (<em>inspecci\u00f3n tributaria<\/em>), the consequences can include substantial tax liabilities, interest, and penalties.<\/p><p>With GCO as your representative, you\u2019ll have a clear strategy from day one, protecting your financial position, minimising disruption to your operations, and ensuring full compliance with Spanish tax law.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-529d08c6 elementor-widget elementor-widget-spacer\" data-id=\"529d08c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-661b93eb e-flex e-con-boxed e-con e-child\" data-id=\"661b93eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-547fcf82 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"547fcf82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Reduce exposure to penalties and surcharges through strategic negotiation<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Ensure compliance with all information requests and legal deadlines<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Protect your rights during AEAT interviews, information gathering, and on-site inspections<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Gain peace of mind with an expert team managing the process from start to finish<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6e70d0e2 formulario e-flex e-con-boxed e-con e-child\" data-id=\"6e70d0e2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b49a11e elementor-button-align-center elementor-widget elementor-widget-global elementor-global-1878 elementor-global-712 elementor-widget-form\" data-id=\"7b49a11e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Siguiente&quot;,&quot;step_previous_label&quot;:&quot;Anterior&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Nuevo formulario\" aria-label=\"Nuevo formulario\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"3058\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"7b49a11e\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tNombre Completo\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Ej. Juan P\u00e9rez\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCorreo electr\u00f3nico\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Ej. juanperez@email.com\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_fea1b5b elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_fea1b5b\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tNombre de la Empresa\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_fea1b5b]\" id=\"form-field-field_fea1b5b\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Ej. Empresa S.L.\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tMensaje\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-md\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"3\" placeholder=\"Escribe tu consulta aqu\u00ed...\" required=\"required\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_f73a198 elementor-col-100\">\n\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_f73a198]\" id=\"form-field-field_f73a198\" class=\"elementor-field elementor-size-md  elementor-acceptance-field\">\n\t\t\t\t<label for=\"form-field-field_f73a198\">Acepto recibir informaci\u00f3n comercial y\/o newsletters.<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_ff7eede elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_ff7eede]\" id=\"form-field-field_ff7eede\" class=\"elementor-field elementor-size-md  elementor-acceptance-field\" required=\"required\">\n\t\t\t\t<label for=\"form-field-field_ff7eede\">He le\u00eddo y acepto la <a href=\"https:\/\/www.gco.es\/politica-privacidad\/\" style=\"color: white; text-decoration: underline;\">pol\u00edtica de privacidad<\/a>.<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-lg\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Env\u00eda tu Consulta<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1223e8e9 e-flex e-con-boxed e-con e-parent\" data-id=\"1223e8e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-56794673 e-con-full e-flex e-con e-child\" data-id=\"56794673\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1589c583 elementor-widget elementor-widget-image\" data-id=\"1589c583\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1400\" height=\"2100\" src=\"https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-5-scaled.jpg\" class=\"attachment-full size-full wp-image-4835\" alt=\"Tax Investigations and Enquiries\" srcset=\"https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-5-scaled.jpg 1400w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-5-200x300.jpg 200w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-5-683x1024.jpg 683w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-5-768x1152.jpg 768w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-5-1024x1536.jpg 1024w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-5-1365x2048.jpg 1365w\" sizes=\"(max-width: 1400px) 100vw, 1400px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c08973c e-con-full e-flex e-con e-child\" data-id=\"2c08973c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66ce0472 elementor-widget elementor-widget-heading\" data-id=\"66ce0472\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Risks of Handling an AEAT Investigation Alone\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33703a01 elementor-widget elementor-widget-heading\" data-id=\"33703a01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Navigating the Spanish tax system without specialist advice can cost far more in the long run\n\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54345cfe elementor-widget elementor-widget-text-editor\" data-id=\"54345cfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Have you received a notification from the Agencia Tributaria (AEAT)?<\/li><li>Unsure why your tax return was selected for review?<\/li><li>Concerned about the implications of providing incomplete or incorrect information?<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-244e24f elementor-widget elementor-widget-text-editor\" data-id=\"244e24f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Attempting to manage a Spanish tax investigation without expert representation can lead to:<\/p><ul><li>Disclosure of unnecessary information that widens the scope of the investigation.<\/li><li>Missed opportunities to reduce penalties through proactive measures.<\/li><li>Re-opening of previous tax years for further assessment.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54a3f59 elementor-widget elementor-widget-text-editor\" data-id=\"54a3f59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>At GCO, we have decades of experience defending clients in Spanish tax investigations and enquiries\u2014 from straightforward compliance checks to highly complex investigations involving multiple jurisdictions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32d50a07 e-flex e-con-boxed e-con e-parent\" data-id=\"32d50a07\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3445fccd e-con-full e-flex e-con e-child\" data-id=\"3445fccd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f7f2cf8 elementor-widget elementor-widget-heading\" data-id=\"2f7f2cf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax Investigations and Enquiries Support \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45d56b1f elementor-widget elementor-widget-heading\" data-id=\"45d56b1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pre-investigation risk review\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-430de242 elementor-widget elementor-widget-text-editor\" data-id=\"430de242\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We conduct a thorough, proactive review of your tax position to detect and resolve potential issues before they attract the attention of the Agencia Tributaria. This includes:<\/p><ul><li>Analysing previous tax returns and corporate filings for inconsistencies.<\/li><li>Assessing the tax implications of high-value transactions, restructurings, and asset sales.<\/li><li>Reviewing cross-border arrangements, foreign asset reporting (Modelo 720), and transfer pricing compliance.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5be6b74 elementor-widget elementor-widget-text-editor\" data-id=\"5be6b74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This service is particularly valuable for multinational groups, high-net-worth individuals, and companies undergoing significant changes, as it allows us to <strong>implement corrective measures that reduce the likelihood of a formal investigation<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2be8776 e-con-full e-flex e-con e-child\" data-id=\"2be8776\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42355425 elementor-widget elementor-widget-image\" data-id=\"42355425\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"500\" height=\"715\" src=\"https:\/\/www.gco.es\/wp-content\/uploads\/2024\/02\/15.png\" class=\"attachment-full size-full wp-image-1649\" alt=\"labour compliance in spain\" srcset=\"https:\/\/www.gco.es\/wp-content\/uploads\/2024\/02\/15.png 500w, https:\/\/www.gco.es\/wp-content\/uploads\/2024\/02\/15-210x300.png 210w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3b7ddbab e-flex e-con-boxed e-con e-parent\" data-id=\"3b7ddbab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5ec675da e-con-full e-flex e-con e-child\" data-id=\"5ec675da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-269d1aa6 elementor-widget elementor-widget-image\" data-id=\"269d1aa6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1400\" height=\"2100\" src=\"https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-2-scaled.jpg\" class=\"attachment-full size-full wp-image-4844\" alt=\"Tax Investigations and Enquiries\" srcset=\"https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-2-scaled.jpg 1400w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-2-200x300.jpg 200w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-2-683x1024.jpg 683w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-2-768x1152.jpg 768w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-2-1024x1536.jpg 1024w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-2-1365x2048.jpg 1365w\" sizes=\"(max-width: 1400px) 100vw, 1400px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f621688 e-con-full e-flex e-con e-child\" data-id=\"f621688\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6dfa3f11 elementor-widget elementor-widget-heading\" data-id=\"6dfa3f11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax Investigations and Enquiries Support \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-797d761e elementor-widget elementor-widget-heading\" data-id=\"797d761e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">AEAT representation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-579a303d elementor-widget elementor-widget-text-editor\" data-id=\"579a303d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Once appointed as your authorised representative (<em>representante voluntario<\/em>), we manage every interaction with the Agencia Tributaria, ensuring your legal rights are fully protected. Our representation includes:<\/p><ul><li>Drafting and submitting all written responses and documentation.<\/li><li>Attending all in-person and virtual meetings on your behalf.<\/li><li>Ensuring compliance with statutory deadlines to avoid surcharges.<\/li><li>Controlling the scope of the investigation so it remains focused and contained.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebc6ff1 elementor-widget elementor-widget-text-editor\" data-id=\"ebc6ff1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our objective is to relieve you of the stress and administrative burden, while ensuring the case is resolved efficiently and on the most favourable terms possible.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a6f2399 e-flex e-con-boxed e-con e-parent\" data-id=\"a6f2399\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b968db3 e-con-full e-flex e-con e-child\" data-id=\"b968db3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-98a6a50 elementor-widget elementor-widget-heading\" data-id=\"98a6a50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax Investigations and Enquiries Support \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a8c8f5 elementor-widget elementor-widget-heading\" data-id=\"8a8c8f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Voluntary disclosures and regularisation\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d0b00b elementor-widget elementor-widget-text-editor\" data-id=\"4d0b00b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If past irregularities exist \u2014 whether intentional or due to error \u2014 acting before AEAT initiates a formal investigation can significantly reduce your exposure. We:<\/p><ul><li>Evaluate your position and quantify the potential liabilities.<\/li><li>Select the most appropriate disclosure route, including <em>regularizaci\u00f3n voluntaria<\/em>, before the tax authority contacts you.<\/li><li>Prepare and file all amended returns, calculations, and supporting documentation.<\/li><li>Negotiate to secure the highest possible reduction in penalties (up to 50% in certain cases under Spanish law).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6a5c04 elementor-widget elementor-widget-text-editor\" data-id=\"e6a5c04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>By <strong>taking control of the narrative early, we help clients close past issues quietly<\/strong>, without unnecessary reputational or financial damage.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-afd9a60 e-con-full e-flex e-con e-child\" data-id=\"afd9a60\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19f55ea elementor-widget elementor-widget-image\" data-id=\"19f55ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1400\" height=\"2100\" src=\"https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-4-scaled.jpg\" class=\"attachment-full size-full wp-image-4850\" alt=\"Tax Investigations and Enquiries\" srcset=\"https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-4-scaled.jpg 1400w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-4-200x300.jpg 200w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-4-683x1024.jpg 683w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-4-768x1152.jpg 768w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-4-1024x1536.jpg 1024w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-4-1365x2048.jpg 1365w\" sizes=\"(max-width: 1400px) 100vw, 1400px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1370704 e-flex e-con-boxed e-con e-parent\" data-id=\"1370704\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-20f3487 e-con-full e-flex e-con e-child\" data-id=\"20f3487\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-521a98c elementor-widget elementor-widget-heading\" data-id=\"521a98c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Take control before the AEAT does<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d33c4b elementor-widget elementor-widget-spacer\" data-id=\"2d33c4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8767b7f e-flex e-con-boxed e-con e-child\" data-id=\"8767b7f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d4df78f elementor-widget elementor-widget-heading\" data-id=\"d4df78f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Let\u2019s talk. <\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62f07a6 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"62f07a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6MTkxMSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">contact gco today <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d57230c e-flex e-con-boxed e-con e-child\" data-id=\"d57230c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7d25b6a e-flex e-con-boxed e-con e-parent\" data-id=\"7d25b6a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-25f302f e-con-full e-flex e-con e-child\" data-id=\"25f302f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d773871 elementor-widget elementor-widget-image\" data-id=\"d773871\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1400\" height=\"2100\" src=\"https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-6-scaled.jpg\" class=\"attachment-full size-full wp-image-4847\" alt=\"Tax Investigations and Enquiries\" srcset=\"https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-6-scaled.jpg 1400w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-6-200x300.jpg 200w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-6-683x1024.jpg 683w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-6-768x1152.jpg 768w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-6-1024x1536.jpg 1024w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-6-1365x2048.jpg 1365w\" sizes=\"(max-width: 1400px) 100vw, 1400px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e0b9d84 e-con-full e-flex e-con e-child\" data-id=\"e0b9d84\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57b11fb elementor-widget elementor-widget-heading\" data-id=\"57b11fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax Investigations and Enquiries Support \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76bc7f8 elementor-widget elementor-widget-heading\" data-id=\"76bc7f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Why Choose GCO?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ecdf85 elementor-widget elementor-widget-text-editor\" data-id=\"0ecdf85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Seamless communication for nationa &amp; international clients.\u00a0<\/strong>Our bilingual tax lawyers and economists work fluently in <strong>Spanish and English<\/strong>, removing the risk of misunderstandings with both clients and the authorities. This is especially critical when explaining complex positions or negotiating settlements.<\/p><p><strong>From prevention to litigation \u2014 under one roof. <\/strong>We offer a complete service lifecycle: risk reviews, AEAT representation, voluntary disclosures, dispute resolution, and court appeals. This means you won\u2019t need to manage multiple advisers or repeat the same explanations to different firms.<\/p><p><strong>Negotiation skills. <\/strong>We know the procedures, the language, and the leverage points that can reduce penalties, limit the investigation\u2019s scope, and shorten its duration.<\/p><p><strong>Absolute discretion. <\/strong>Investigations can create uncertainty among stakeholders. We manage your case with the highest level of confidentiality to protect your reputation, investor confidence, and ongoing operations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c701451 e-flex e-con-boxed e-con e-parent\" data-id=\"c701451\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5c6f744 e-con-full e-flex e-con e-child\" data-id=\"5c6f744\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1221b51 elementor-widget elementor-widget-heading\" data-id=\"1221b51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax Investigations and Enquiries Support \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb27670 elementor-widget elementor-widget-heading\" data-id=\"cb27670\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u201cWill hiring specialists make the tax authorities suspicious?\u201d\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cfff0a elementor-widget elementor-widget-text-editor\" data-id=\"8cfff0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>It\u2019s a common concern \u2014 but in practice, the opposite is true.<\/p><p>The <em>Agencia Tributaria<\/em> often views professional representation as a sign that the p<strong>rocess will be handled efficiently, accurately, and within the law.<\/strong><\/p><p>When clients try to handle an enquiry themselves, small errors, delays, or incomplete responses can unintentionally raise more questions and prolong the investigation.<\/p><p>By contrast, having GCO manage the process:<\/p><ul><li>Shows you take the matter seriously and are committed to full compliance.<\/li><li>Ensures clear, precise communication that addresses AEAT\u2019s requests without oversharing or creating new lines of enquiry.<\/li><li>Speeds up resolution, as we know exactly what information is relevant and how to present it.<\/li><li>Protects your position by preventing procedural missteps that could harm your case.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5eb621b e-con-full e-flex e-con e-child\" data-id=\"5eb621b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54faae0 elementor-widget elementor-widget-image\" data-id=\"54faae0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1400\" height=\"2100\" src=\"https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-3-scaled.jpg\" class=\"attachment-full size-full wp-image-4841\" alt=\"Tax Investigations and Enquiries\" srcset=\"https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-3-scaled.jpg 1400w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-3-200x300.jpg 200w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-3-683x1024.jpg 683w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-3-768x1152.jpg 768w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-3-1024x1536.jpg 1024w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-3-1365x2048.jpg 1365w\" sizes=\"(max-width: 1400px) 100vw, 1400px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e2d9bf3 e-flex e-con-boxed e-con e-parent\" data-id=\"3e2d9bf3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22070458 elementor-widget elementor-widget-template\" data-id=\"22070458\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"1876\" class=\"elementor elementor-1876 elementor-699 elementor-699\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1110b5d4 e-flex e-con-boxed e-con e-parent\" data-id=\"1110b5d4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6712414e e-con-full e-flex e-con e-child\" data-id=\"6712414e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f7d819f elementor-widget elementor-widget-heading\" data-id=\"4f7d819f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Process and Methodology<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56c1463d elementor-widget elementor-widget-heading\" data-id=\"56c1463d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A Clear Path to Excellence for your Company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a8a9315 elementor-widget elementor-widget-text-editor\" data-id=\"3a8a9315\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our customer-centric process is tailored to your specific needs. From initial analysis to strategy implementation, we are with you every step of the way.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38e5923 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"38e5923\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Initial Situation Analysis<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Development of Customized Strategies<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Solutions Implementation<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Continuous Monitoring and Adjustment<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-549b2aea e-con-full e-flex e-con e-child\" data-id=\"549b2aea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ceb5c61 elementor-widget elementor-widget-image\" data-id=\"1ceb5c61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1707\" height=\"2560\" src=\"https:\/\/www.gco.es\/wp-content\/uploads\/2023\/12\/oficina-gco-scaled.jpg\" class=\"attachment-full size-full wp-image-1577\" alt=\"\" srcset=\"https:\/\/www.gco.es\/wp-content\/uploads\/2023\/12\/oficina-gco-scaled.jpg 1707w, https:\/\/www.gco.es\/wp-content\/uploads\/2023\/12\/oficina-gco-200x300.jpg 200w, https:\/\/www.gco.es\/wp-content\/uploads\/2023\/12\/oficina-gco-683x1024.jpg 683w, https:\/\/www.gco.es\/wp-content\/uploads\/2023\/12\/oficina-gco-768x1152.jpg 768w, https:\/\/www.gco.es\/wp-content\/uploads\/2023\/12\/oficina-gco-1024x1536.jpg 1024w, https:\/\/www.gco.es\/wp-content\/uploads\/2023\/12\/oficina-gco-1365x2048.jpg 1365w\" sizes=\"(max-width: 1707px) 100vw, 1707px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-328ca1a0 e-flex e-con-boxed e-con e-parent\" data-id=\"328ca1a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-260ba296 e-con-full e-flex e-con e-child\" data-id=\"260ba296\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cbfd4fc elementor-widget elementor-widget-heading\" data-id=\"cbfd4fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Preguntas frecuentes\n\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-766db569 elementor-widget elementor-widget-heading\" data-id=\"766db569\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Answering your doubts about tax investigations and enquiries<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6291da2d e-con-full e-flex e-con e-child\" data-id=\"6291da2d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fa29f20 elementor-widget elementor-widget-n-accordion\" data-id=\"1fa29f20\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5300\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5300\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What triggers a Spanish tax investigation? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5300\" class=\"elementor-element elementor-element-348280c6 e-con-full e-flex e-con e-child\" data-id=\"348280c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7222a7a2 elementor-widget elementor-widget-text-editor\" data-id=\"7222a7a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>An AEAT enquiry may start for various reasons: random selection, discrepancies between your declared figures and third-party data, transactions that the tax authority considers high-risk (such as large capital gains, restructurings or cross-border transfers), or intelligence shared under international tax information exchange agreements.<\/p><p>In many high-value cases, the trigger is not a single error but a combination of factors that raises the risk profile.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5301\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5301\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How long does an AEAT investigation take? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5301\" class=\"elementor-element elementor-element-314d53c8 e-con-full e-flex e-con e-child\" data-id=\"314d53c8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52be3384 elementor-widget elementor-widget-text-editor\" data-id=\"52be3384\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The duration depends on the scope and complexity of the case. A limited review (<em>comprobaci\u00f3n limitada<\/em>) might conclude within three to six months, while a full inspection (<em>inspecci\u00f3n tributaria<\/em>) can last up to 18 months \u2014 and in complex cases involving multiple jurisdictions, this period can be extended to 27 months under Spanish law. Early, proactive management can often shorten the process.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5302\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5302\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Do I have to attend meetings in person? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5302\" class=\"elementor-element elementor-element-2cd0e169 e-con-full e-flex e-con e-child\" data-id=\"2cd0e169\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-151fbdf6 elementor-widget elementor-widget-text-editor\" data-id=\"151fbdf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In most cases, no. As your authorised representative, GCO can handle all correspondence, documentation and meetings directly with AEAT. Your attendance is only required if the tax authorities specifically request your personal testimony \u2014 and if that happens, we prepare you thoroughly so you know exactly what to expect.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5303\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5303\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What happens if irregularities are found during a tax inspection? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5303\" class=\"elementor-element elementor-element-15dc575 e-con-full e-flex e-con e-child\" data-id=\"15dc575\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-275e2c4d elementor-widget elementor-widget-text-editor\" data-id=\"275e2c4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If AEAT identifies errors or omissions, they will typically issue a proposed adjustment (<em>propuesta de liquidaci\u00f3n provisional<\/em>) detailing the additional tax, interest, and any penalties due. You have the right to respond, present evidence, and challenge their conclusions before a final assessment is issued.<\/p><p>In serious cases, AEAT may open additional years for review or refer the matter for potential criminal proceedings.<\/p><p>Having GCO involved from the outset helps control the narrative, limit the scope of adjustments, and negotiate reductions in penalties.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5304\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5304\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How often are tax inspections conducted? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5304\" class=\"elementor-element elementor-element-87f8caf e-con-full e-flex e-con e-child\" data-id=\"87f8caf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c743ed elementor-widget elementor-widget-text-editor\" data-id=\"2c743ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>There\u2019s no fixed schedule \u2014 inspections are risk-driven rather than purely random.<\/p><p>High-value transactions, international operations, or activity in sectors considered high-risk by AEAT are more likely to trigger an inspection.<\/p><p>Some companies may go years without a review, while others may face checks more frequently due to their profile.<\/p><p>A proactive compliance strategy, backed by periodic internal reviews, is the best way to reduce the likelihood of repeated investigations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What triggers a Spanish tax investigation?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"An AEAT enquiry may start for various reasons: random selection, discrepancies between your declared figures and third-party data, transactions that the tax authority considers high-risk (such as large capital gains, restructurings or cross-border transfers), or intelligence shared under international tax information exchange agreements.In many high-value cases, the trigger is not a single error but a combination of factors that raises the risk profile.\"}},{\"@type\":\"Question\",\"name\":\"How long does an AEAT investigation take?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The duration depends on the scope and complexity of the case. A limited review (comprobaci\\u00f3n limitada) might conclude within three to six months, while a full inspection (inspecci\\u00f3n tributaria) can last up to 18 months \\u2014 and in complex cases involving multiple jurisdictions, this period can be extended to 27 months under Spanish law. Early, proactive management can often shorten the process.\"}},{\"@type\":\"Question\",\"name\":\"Do I have to attend meetings in person?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"In most cases, no. As your authorised representative, GCO can handle all correspondence, documentation and meetings directly with AEAT. Your attendance is only required if the tax authorities specifically request your personal testimony \\u2014 and if that happens, we prepare you thoroughly so you know exactly what to expect.\"}},{\"@type\":\"Question\",\"name\":\"What happens if irregularities are found during a tax inspection?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"If AEAT identifies errors or omissions, they will typically issue a proposed adjustment (propuesta de liquidaci\\u00f3n provisional) detailing the additional tax, interest, and any penalties due. You have the right to respond, present evidence, and challenge their conclusions before a final assessment is issued.In serious cases, AEAT may open additional years for review or refer the matter for potential criminal proceedings.Having GCO involved from the outset helps control the narrative, limit the scope of adjustments, and negotiate reductions in penalties.\"}},{\"@type\":\"Question\",\"name\":\"How often are tax inspections conducted?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"There\\u2019s no fixed schedule \\u2014 inspections are risk-driven rather than purely random.High-value transactions, international operations, or activity in sectors considered high-risk by AEAT are more likely to trigger an inspection.Some companies may go years without a review, while others may face checks more frequently due to their profile.A proactive compliance strategy, backed by periodic internal reviews, is the best way to reduce the likelihood of repeated investigations.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-94f4f93 e-flex e-con-boxed e-con e-parent\" data-id=\"94f4f93\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3e150cd e-con-full e-flex e-con e-child\" data-id=\"3e150cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a41de61 elementor-widget elementor-widget-image\" data-id=\"a41de61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1400\" height=\"2100\" src=\"https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-1-scaled.jpg\" class=\"attachment-full size-full wp-image-4838\" alt=\"Tax Investigations and Enquiries\" srcset=\"https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-1-scaled.jpg 1400w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-1-200x300.jpg 200w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-1-683x1024.jpg 683w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-1-768x1152.jpg 768w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-1-1024x1536.jpg 1024w, https:\/\/www.gco.es\/wp-content\/uploads\/2025\/08\/tax-investigations-1-1365x2048.jpg 1365w\" sizes=\"(max-width: 1400px) 100vw, 1400px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c5320cb e-con-full e-flex e-con e-child\" data-id=\"c5320cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3ec370 elementor-widget elementor-widget-heading\" data-id=\"e3ec370\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Beyond the Investigation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8db1935 elementor-widget elementor-widget-heading\" data-id=\"8db1935\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ongoing tax advisory services<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76d6a03 elementor-widget elementor-widget-text-editor\" data-id=\"76d6a03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A successful outcome in a tax enquiry is only part of the story. The next step is to strengthen your compliance, optimise your tax position, and prevent future disputes.\u00a0<\/p><p><strong><a href=\"https:\/\/www.gco.es\/en\/international-taxation\/\" target=\"_blank\" rel=\"noopener\">International taxation<\/a>. <\/strong>For clients with cross-border operations, assets or investments, we design tax-efficient structures, apply double tax treaties, and coordinate compliance in multiple jurisdictions. This ensures you remain compliant globally while minimising your overall tax burden.<\/p><p><strong><a href=\"https:\/\/www.gco.es\/en\/tax-advisory\/inheritance-succession-planning\/\" target=\"_blank\" rel=\"noopener\">Inheritance and succession planning<\/a>.<\/strong> Protect and transfer your wealth or family business without unnecessary tax exposure or legal conflict. Our specialists in inheritance and succession planning manage the fiscal, legal, and strategic aspects to ensure a smooth transition across generations.<\/p><p><strong>Ongoing <a href=\"https:\/\/www.gco.es\/en\/tax-advisory\/\" target=\"_blank\" rel=\"noopener\">tax advisory<\/a> &amp; compliance<\/strong>. We provide continuous support for corporate and personal tax obligations \u2014 from optimising annual returns to advising on the tax implications of major transactions \u2014 so you stay ahead of potential risks and changes in Spanish tax law.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4985df7a elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"4985df7a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4dc0a6c2 e-grid e-con-boxed e-con e-child\" data-id=\"4dc0a6c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-535272f1 e-con-full e-flex e-con e-child\" data-id=\"535272f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f58d766 elementor-widget elementor-widget-heading\" data-id=\"7f58d766\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Nuestro equipo fiscal<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-164424f5 elementor-widget elementor-widget-heading\" data-id=\"164424f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conoce a Nuestros Expertos en Fiscalidad<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42a5dd81 elementor-widget elementor-widget-text-editor\" data-id=\"42a5dd81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Experiencia y conocimiento a tu servicio para una gesti\u00f3n fiscal \u00f3ptima.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-192cb632 elementor-widget elementor-widget-spacer\" data-id=\"192cb632\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b524aa1 e-con-full e-flex e-con e-child\" data-id=\"6b524aa1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-11ef70d7 e-flex e-con-boxed e-con e-child\" data-id=\"11ef70d7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-17b330cb e-con-full e-flex e-con e-child\" data-id=\"17b330cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c8faf69 elementor-widget elementor-widget-heading\" data-id=\"4c8faf69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Albert Casas<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53b3957d elementor-widget elementor-widget-heading\" data-id=\"53b3957d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Managing Partner<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-744d7d1 e-con-full e-flex e-con e-child\" data-id=\"744d7d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ba9c9b1 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"5ba9c9b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-linkedin-in\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M100.28 448H7.4V148.9h92.88zM53.79 108.1C24.09 108.1 0 83.5 0 53.8a53.79 53.79 0 0 1 107.58 0c0 29.7-24.1 54.3-53.79 54.3zM447.9 448h-92.68V302.4c0-34.7-.7-79.2-48.29-79.2-48.29 0-55.69 37.7-55.69 76.7V448h-92.78V148.9h89.08v40.8h1.3c12.4-23.5 42.69-48.3 87.88-48.3 94 0 111.28 61.9 111.28 142.3V448z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-466c21c6 e-con-full e-flex e-con e-child\" data-id=\"466c21c6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-749d65c0 e-flex e-con-boxed e-con e-child\" data-id=\"749d65c0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-30b2096e e-con-full e-flex e-con e-child\" data-id=\"30b2096e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5dcde015 elementor-widget elementor-widget-heading\" data-id=\"5dcde015\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Francesc Alcaraz<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ea3135b elementor-widget elementor-widget-heading\" data-id=\"3ea3135b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Tax Department Senior Manager<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-13817159 e-con-full e-flex e-con e-child\" data-id=\"13817159\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d6b6580 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"6d6b6580\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg 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data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Find out how our consulting services can help you<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38955b72 elementor-widget elementor-widget-spacer\" data-id=\"38955b72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a925d43 e-flex e-con-boxed e-con e-child\" data-id=\"a925d43\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1802065a elementor-widget elementor-widget-heading\" data-id=\"1802065a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Optimize your Business Strategy<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e8701e elementor-button-info elementor-widget elementor-widget-button\" data-id=\"8e8701e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6MTkxMSwidG9nZ2xlIjpmYWxzZX0%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Optimize your business strategy<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-328db199 e-flex e-con-boxed e-con e-child\" data-id=\"328db199\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Tax Investigations and Enquiries Expert defence and strategic guidance for businesses and HNWI facing AEAT scrutiny Tax investigations and enquiries in Spain can be stressful, time-consuming, and financially risky \u2014 especially when the process involves complex cross-border issues, corporate structures, or high-value assets. Whether triggered by a routine review (comprobaci\u00f3n limitada) or a full inspection [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3058","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.gco.es\/en\/wp-json\/wp\/v2\/pages\/3058","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gco.es\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.gco.es\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.gco.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gco.es\/en\/wp-json\/wp\/v2\/comments?post=3058"}],"version-history":[{"count":20,"href":"https:\/\/www.gco.es\/en\/wp-json\/wp\/v2\/pages\/3058\/revisions"}],"predecessor-version":[{"id":5155,"href":"https:\/\/www.gco.es\/en\/wp-json\/wp\/v2\/pages\/3058\/revisions\/5155"}],"wp:attachment":[{"href":"https:\/\/www.gco.es\/en\/wp-json\/wp\/v2\/media?parent=3058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}