Always reply within the period stated in the letter itself, even if only to request an extension when you cannot gather all the paperwork in time. The reply is filed at the sede electrónica, attaching the documents under the requerimiento's reference number.
First, read what kind of letter it is. A request for information, where they only ask for documents, is not the same as the start of a review procedure, which may end in a proposed assessment. For a freelancer or a small SL the most common ones ask you to justify deducted expenses, to explain differences with what clients or suppliers have reported, or to file a return that is missing.
The typical mistake is replying in a rush, sending everything you have without any order, or answering through an unofficial channel. Provide only what they ask for, clearly labelled, and keep the filing receipt. Another slip is filing the forgotten return after receiving the requerimiento and expecting the late filing surcharge to apply: once the tax agency has written to you, the surcharge is no longer available and the penalty regime comes into play.
Requerimientos arrive through notificaciones electrónicas and can end in a sanción tributaria. Having each invoice linked to its journal entry, as kontora's double-entry bookkeeping does, makes it easier to gather the paperwork on time.
Guides that use this term
- Requerimiento from Hacienda (Spanish tax notice): what it is, how it arrives and how to reply on time
- How to fill in the modelo 303 box by box: a practical 2026 guide with a worked example
- I missed a Hacienda deadline: what to do now
- Digital certificate and Cl@ve for foreign autónomos in Spain: how to get them with an NIE and what each one lets you do
- Modelo 210: the Spanish non-resident tax, explained in full
Related terms
Rather have this calculated for you?
kontora generates your tax forms box by box, tells you how much to set aside and reminds you before every deadline.