Experts in TEARA Andalusian Courts
IMPORTANT ALERT: Do not sign any Certificate of Conformity or hand over sensitive documentation without prior legal review. You could be confessing to a tax offence without realising it.
The battle against HM Revenue and Customs is not won by arguing with the inspector, it is won in the courts. Our headquarters in Seville allows us to act directly before the key decision-making bodies.
The BattlefieldTEARA and TSJ
Having exhausted the administrative route, we are escalating the dispute to TEARA (Regional Economic-Administrative Court of Andalusia). We are aware of your recent criteria for overturning unfair settlements. If necessary, we will take the case to the Administrative Court. High Court of Justice of Andalusia.
Suspension of the execution
Did you know that we can stop you from having to pay the fine while we appeal it?
Our protocol includes the immediate request for the Suspension of Execution of debt. By providing adequate guarantees, we freeze the payment obligation and avoid the seizure of your accounts until a judge issues a final ruling.
How do we act before an inspection in Seville?
Phase 1The Summons (You are NOT going)
Never go to the Tax Office alone. Any wrongly spoken phrase will be recorded and used against you.
We'll come for you. With our power of representation, FA's lawyers attend hearings, shielding the client from direct pressure from the inspector.
Phase 2The Diligence and Control of Information
We strictly deliver what the law requires, not a single extra piece of paper. We filter documentation to prevent involuntary self-incrimination, reviewing every ledger and every invoice before it reaches the Administration.
Stage 3The Danger of Conformity
Signing a «Statement of Compliance» reduces the penalty by 30%, but this entails admit guilt and close off the avenue for appeal.
It's a common trap. If we detect defects in form or nullity in the procedure, we reject the conformity and fight for total annulment of the debt (€0), not a reduction.
Difference between Tax Infringement and Tax Evasion
Understanding this red line is vital. Crossing it means moving from a financial penalty to a possible prison sentence.
| Concept | Infringement (Administrative Route) | Tax Evasion (Criminal Proceedings) |
|---|---|---|
| Defrauded Share | Less than £120,000 (tax/year). | Above €120,000 + Fees. |
| Judicial Body | AEAT and Administrative Courts. | Criminal Courts (Prison). |
| Possible penalty | Financial penalty (50% – 150%). | Prison sentence of 1 to 5 years + Fine x6. |
| Prescription | 4 years. | 5 years (10 years in aggravated cases). |
Case Studies Litigation Won (2025-2026)
VAT inspection and procedural defect
- Situation Mass inspection at logistics company in Seville. Technical discussion on the deductibility of VAT on fleet vehicles.
- Strategy We did not go into depth. We detected that the inspection exceeded the maximum deadline of 18 months without justification. Appeal to TEARA.
- Result: Total annulment of the settlement due to procedural lapse. Savings of €65,000.
Derivation of Joint and Several Liability
- Situation The AEAT (Spanish Tax Agency) attempted to seize the home of a director for the debts of his bankrupt limited company, alleging «active participation» in the concealment of assets.
- Strategy Defence based on Article 43 of the General Tax Law. We will demonstrate documentarily the lack of negligence and the impossibility of paying at the time.
- Result: Favourable ruling from the Court. The interim attachment order on the family home has been lifted.
Criminal Defence in Tax Evasion Offence (over €120,000)
- Situation Prosecution's accusation of €210,000 Corporate Tax fraud. Plea for 3 years in prison.
- Strategy Contradictory economic expert report to demonstrate that disallowed expenses were valid, reducing the theoretical amount to €115,000 (below the criminal threshold).
- Result: Criminal case file and return of the file to the administrative route (fine only, no imprisonment).
