Methods of claiming debt collection in the modification of the taxable base procedure

• The debtor’s collection claim must be made by any legally admissible means of proof that credibly demonstrates the claim.
• Any form of communication or delivery that allows for proof of the submission of the claim, the identity of the sender and recipient, as well as the result and date of delivery, will be valid.
• The means of communication used must have guarantees equivalent to judicial claims or notarial requirements.
• The rules on means and evaluation of evidence in the Civil Code and the Law of Civil Procedure apply to tax procedures, unless otherwise specified by law.
• The burden of proof lies with the taxpayer in tax proceedings.
• The taxpayer must determine and present the evidence that justifies the requirements set out in the regulations.
• The competent authorities of the AEAT will use their powers of verification and analyze the circumstances in each specific case.
• The corresponding judicial bodies may also be involved in the analysis of the evidence.

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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