Letter after not submitting IVA

Part 1

Acuerdo de iniciacion y communicacion del tramite de audiencia de expediente sancionador

Acuerdo

Como consecuencia de los hechos indicados a continuacion, podria haber cometido una infraccion tributaria de las calificadas come leves, segun se detalla posteriormente.

La apertura del expediente sancionador no implica necesariamente que finalice con imposicion de sancion ya que para determinar si tales hechos son efectivamente constitutivos de dicha infraccion habra que estar a lo que resulte del desarrollo de este procedimiento.

Al disponer de todos los elementos que permiten formular la propuesta de imposicion de sancion, se incorpora la misma al presente acuerdo.

Hechos y clasificacion de la infraccion

No presentar en plazo autoliquidanciones o declaraciones sin que se produzca perjuicio economico, lo cual se ha puesto de manifiesto al presentar fuera del citado plazo la declaracion negative del siguiente concepto impositivo:

Agreement to the iniciation and communication about the process of a hearing about a sanctioning case

As a result of the events listed below, you may have committed a minor tax infringement, detailed below.

The opening of the case does not necessarily mean that it will end with the imposition of a sanction. It still remains to determine whether these facts effectively constitute such an infraction and such will be the result of the outcome of this process.

Preparation of all the elements that will allow us to formulate the proposal for the imposition of a sanction, is itself incorporated as part of this agreement.

Facts and classification of the infraction

Not presenting in the time period (autoliquidaciones) or declarations without which economic harm is caused, that which you have been manifested to present which was, of the cited period, the declaration of the following tax demand:

300 IVA Declaracion Trimestral

[This last paragraph is probably badly translated - it seems very legalese and like English could probably be written more clearly in plainer Spanish]

Part 2

Modelo para efectuar alegaciones en el procedimiento sancionador

El dia ... He recibido el acuerdo de iniciacion y comunicacion del tramite de audience del expediente sancionador de referencia. En dicho acuerdo se comunica la puesta de manifiesto del expediente a fin de poder consultar el mismo, alegre lo que entienda conveniente y aportar cualquier documento, justificante o prueba que considere oportuna para la defensa de mis derechos.

Por todo ello deseo poner de manifiesto la opcion senaldo con una X de las don que se recogen a continacion.

() Que, estando de acuerdo con la propuesta de imposicion de sancion contenida en el citado acuerdo, no presento ninguna alegacion.

() Que no estoy de acuerdo con la propuesta de imposicion de sancion por lo que deseo manifestar que:

Asimismo, como prueba de ello, aporto los siguentes justificantes:

Form to make counter-arguments for the sanctioning proceedings

Day... I have received the agreement about the iniciation and communication of the referred to sanctioning case. The mentioned agreement communicates to you the clarification of the case in order to be able to consult the same, to cite/argue that which is understood advisable/useful and to contribute any document, justification or proof that is considered useful for the defence of my rights.

For all it, I wish to put on file (make clear) the option signals with an X, from the two which are found below

() That being of agreement with the proposition of he imposition of a sanction contained in the cited agreement I present no counter-argument.

() That I am not in agreement with the imposition of a sanction because I wish to clarify that:

Also, as proof of this, I produce the following documents

[Translation problem with "la puesta de manifiesto del expediente" which I think is clarification of the case]