How to respond to an AEAT requerimiento in Spain

A requerimiento from AEAT or Hacienda is not automatically a fine. It is a formal request: the tax agency wants a document, an explanation, a correction, or proof behind something in a tax return or tax record.

The first job is to identify the clock. Look for the notification date, the response period, the file number, the tax year, and the button or channel named in the notice. Do not count from the day you personally noticed the PDF if the legal notification date is different.

The safest public route is usually the Agencia Tributaria sede: open the notification, use the response or registry channel named by the file, upload the requested evidence, and download the justificante. If the notice says you need an appointment instead, use AEAT Asistencia y Cita or the current official phone route, not a search result ad.

Only answer what the notice asks. A requerimiento about invoices does not need your whole life story; a residency-tax question may need date, address, income, and treaty evidence; a payroll or autónomo question may need Modelo 100, Modelo 130, Modelo 303, invoices, bank records, or withholding certificates.

If the notice mentions a proposed assessment, surcharge, penalty, embargo, or appeal period, treat it as more than a simple document request. Save the PDF and get case-specific review before paying, appealing, or uploading partial evidence just to stop the stress.

Guiri can read the actual letter, extract the deadline and requested documents, and turn the Spanish wording into a practical task list. Public guidance should orient you; the real decision depends on the notice in front of you.

Before you act

Use this guide to identify the public route, the office involved, and the documents or receipts to keep. Use the official source for the current form, fee, appointment category, and deadline wording.

• Keep the justificante, appointment confirmation, receipt, and downloaded PDFs.
• Move into Ask Guiri when the next step depends on your own document, dates, status, or portal error.

How to respond to an AEAT (Hacienda) requerimiento

1. Identify the type of notification

   Check the top of the letter for "Requerimiento", "Liquidación", "Providencia de apremio", or "Comprobación limitada". The label determines the deadline and the type of response required.

2. Read the deadline and response route in this notice

   Read the plazo, notification date, and exact response or document-submission route in the notice. The notice-specific procedure determines how the period is counted and where you act; do not use a generic time limit.

3. Read the reason for the requerimiento

   AEAT will state what they are asking for: missing documentation, a discrepancy in a tax return, or a request to justify a deduction. Translate or use Guiri to decode the legal Spanish if needed.

   https://guiri.app/signup?returnTo=%2Fask-guiri →

4. Gather the requested documents

   Collect bank statements, contracts, invoices, or any document AEAT cites. Scan or photograph each one as a PDF.

5. Open the AEAT guidance for this notice

   Use the official AEAT guidance to check whether the received notice names a specific route for responding or providing documents. Access and submission options can depend on the notice, CSV, person presenting, and service; do not assume one credential or screen works for every case.

   https://sede.agenciatributaria.gob.es/Sede/ayuda/consultas-informaticas/notificaciones-electronicas-ayuda-tecnica/contestar-requerimientos-aportar-documentacion.html →

6. Save the receipt (justificante)

   After submitting, download the PDF justificante and store it as a record of what you submitted. It is proof of submission, not by itself proof that your reply was on time.

Common questions