{"id":2297,"date":"2025-10-30T12:09:01","date_gmt":"2025-10-30T11:09:01","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=2297"},"modified":"2026-04-14T19:31:57","modified_gmt":"2026-04-14T17:31:57","slug":"controle-fiscal-en-espagne","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/fr\/blog\/controle-fiscal-en-espagne\/","title":{"rendered":"Comment \u00e9viter un contr\u00f4le fiscal en Espagne ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2297\" class=\"elementor elementor-2297\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac51f59 e-flex e-con-boxed e-con e-parent\" data-id=\"ac51f59\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c195f5 elementor-widget elementor-widget-text-editor\" data-id=\"3c195f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Le cont\u00f4le fiscal en Espagne : l&rsquo;essentiel \u00e0 savoir<\/h2>\n<p>En Espagne, un contr\u00f4le fiscal peut survenir \u00e0 tout moment, surtout si certaines d\u00e9clarations pr\u00e9sentent des incoh\u00e9rences.<\/p>\n<p>Chez <strong>Delagu\u00eda &amp; Luz\u00f3n<\/strong>, nous aidons les particuliers et les entreprises \u00e0 anticiper ces situations et \u00e0 garantir une gestion fiscale rigoureuse.<\/p>\n<p>Un contr\u00f4le peut d\u00e9couler d\u2019erreurs comptables, d\u2019un manque de conformit\u00e9 ou d\u2019un risque de contr\u00f4le li\u00e9 \u00e0 des d\u00e9ductions excessives.<\/p>\n<p>Un&nbsp;<a href=\"https:\/\/delaguialuzon.com\/fr\/services-conseils-fiscaux\/\"  rel=\"noopener\">avocat fiscaliste<\/a>&nbsp;ou un <a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/engager-comptable-valencia\/\">expert-comptable<\/a> veille \u00e0 la bonne organisation de vos dossiers financiers, \u00e0 la v\u00e9rification de chaque activit\u00e9 d\u00e9clar\u00e9e et \u00e0 la correction rapide de toute erreur pouvant conduire \u00e0 un redressement fiscal.<\/p>\n<p>Pour \u00e9viter une p\u00e9nalit\u00e9 ou une proc\u00e9dure de rectification, il est essentiel de respecter les obligations et les \u00e9tapes fix\u00e9es par la loi : mise \u00e0 jour des registres, exactitude des montants d\u2019imp\u00f4t, et conformit\u00e9 avec les avis re\u00e7us de l\u2019<strong>AEAT<\/strong>, <strong>Agencia Estatal de Administraci\u00f3n Tributaria<\/strong>.<\/p>\n<p>Un accompagnement professionnel, fond\u00e9 sur la conformit\u00e9 et la prudence, r\u00e9duit fortement les risques. Les experts de Delagu\u00eda &amp; Luz\u00f3n mettent leur exp\u00e9rience en finance et en droit espagnol au service d\u2019une gestion fiscale saine et transparente, vous \u00e9vitant ainsi bien des d\u00e9sagr\u00e9ments.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-495ead76 e-flex e-con-boxed e-con e-parent\" data-id=\"495ead76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b8d4171 elementor-widget elementor-widget-text-editor\" data-id=\"2b8d4171\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Le r\u00f4le de l\u2019AEAT et la proc\u00e9dure administrative d\u2019un contr\u00f4le fiscal<\/h2><p>En Espagne, la <strong>proc\u00e9dure de contr\u00f4le fiscal<\/strong> est encadr\u00e9e par l\u2019<strong>Agencia Estatal de Administraci\u00f3n Tributaria (AEAT)<\/strong>, l\u2019\u00e9quivalent de la Direction g\u00e9n\u00e9rale des finances publiques (DGFIP) en France.<\/p><p>Son r\u00f4le consiste \u00e0 v\u00e9rifier la conformit\u00e9 des <strong>d\u00e9clarations fiscales<\/strong> des <strong>contribuables<\/strong>, particuliers comme entreprises, et \u00e0 d\u00e9tecter toute <strong>anomalie<\/strong> ou <strong>fraude potentielle<\/strong>.<\/p><blockquote style=\"background-color: #f5f5f5; padding: 20px; border-left: 4px solid #2c4fa3;\"><p>Selon les donn\u00e9es officielles de l\u2019AEAT, plus de 1,6 million de contr\u00f4les fiscaux ont \u00e9t\u00e9 r\u00e9alis\u00e9s en Espagne en 2024, avec une r\u00e9cup\u00e9ration de plus de 17 milliards d\u2019euros pour les finances publiques.<br \/>Source : <a href=\"https:\/\/sede.agenciatributaria.gob.es\/\" target=\"_blank\" rel=\"nofollow noopener\">Agencia Tributaria<\/a><\/p><\/blockquote><p>Le <strong>d\u00e9roulement d\u2019un contr\u00f4le fiscal<\/strong> suit plusieurs <strong>\u00e9tapes administratives<\/strong> explicitement d\u00e9finies :<\/p><ol><li><strong>Notification officielle<\/strong> : le contribuable re\u00e7oit un <strong>avis de contr\u00f4le<\/strong> ou un <strong>avis de v\u00e9rification de comptabilit\u00e9<\/strong>, pr\u00e9cisant l\u2019objet du contr\u00f4le et la p\u00e9riode concern\u00e9e.<\/li><li><strong>Phase de r\u00e9ponse :<\/strong> un <strong>d\u00e9lai l\u00e9gal<\/strong> est accord\u00e9 pour fournir les <strong>documents justificatifs<\/strong> ou <strong>comptables<\/strong> demand\u00e9s par l\u2019AEAT.<\/li><li><strong>Examen des pi\u00e8ces :<\/strong> les <strong>agents fiscaux<\/strong> analysent les donn\u00e9es transmises et les comparent aux informations disponibles dans leurs bases.<\/li><li><strong>Proposition de rectification :<\/strong> en cas d\u2019incoh\u00e9rence, l\u2019administration peut notifier un <strong>redressement fiscal<\/strong>.<\/li><li><strong>Recours administratif<\/strong> : possibilit\u00e9 de contester devant le <strong>Tribunal \u00e9conomique-administratif r\u00e9gional (TEAR)<\/strong>.<\/li><\/ol><p>Cette proc\u00e9dure garantit le <strong>droit \u00e0 la d\u00e9fense<\/strong> du contribuable et la transparence du processus.<\/p><p>L\u2019accompagnement d\u2019un <strong>avocat fiscaliste<\/strong> permet d\u2019\u00e9viter les <strong>manquements formels<\/strong> et de d\u00e9fendre efficacement vos int\u00e9r\u00eats.<\/p><h2>Comprendre les motifs d\u2019un contr\u00f4le fiscal en Espagne<\/h2><p>Un <strong>contr\u00f4le fiscal<\/strong> peut \u00eatre d\u00e9clench\u00e9 pour de nombreuses raisons, souvent li\u00e9es \u00e0 des incoh\u00e9rences d\u00e9tect\u00e9es dans la <a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/declarer-impots-espagne\/\" rel=\"noopener\">d\u00e9claration d\u2019imp\u00f4t<\/a>.<\/p><p>L\u2019administration fiscale utilise aujourd\u2019hui des outils avanc\u00e9s d\u2019analyse de donn\u00e9es et d\u2019intelligence artificielle pour croiser les informations fiscales, bancaires et patrimoniales.<\/p><blockquote style=\"background-color: #f5f5f5; padding: 20px; border-left: 4px solid #2c4fa3;\"><p>La Commission europ\u00e9enne confirme que l\u2019utilisation du data mining fiscal a augment\u00e9 de plus de 40 % dans les \u00c9tats membres entre 2020 et 2025, renfor\u00e7ant la d\u00e9tection automatis\u00e9e des anomalies.<br \/>Source : <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/\" target=\"_blank\" rel=\"nofollow noopener\">Commission europ\u00e9enne \u2013 Fiscalit\u00e9<\/a><\/p><\/blockquote><p>Ces dispositifs permettent de rep\u00e9rer :<\/p><ul><li>toute <strong>variation de revenus suspecte<\/strong> ;<\/li><li>un <strong>train de vie incoh\u00e9rent<\/strong> ;<\/li><li>un <strong>patrimoine disproportionn\u00e9<\/strong>.<\/li><\/ul><p>Un contr\u00f4le peut aussi r\u00e9sulter :<\/p><ul><li>d\u2019un <strong>signalement<\/strong> ;<\/li><li>d\u2019un <strong>contr\u00f4le sur pi\u00e8ces<\/strong> ;<\/li><li>d\u2019une <strong>v\u00e9rification sectorielle<\/strong> (TVA, immobilier, international).<\/li><\/ul><h2>Conseils pour vous \u00e9viter un contr\u00f4le fiscal en Espagne<\/h2><p>Limiter les risques de contr\u00f4le repose sur une <strong>gestion fiscale rigoureuse<\/strong> et une transparence totale.<\/p><blockquote style=\"background-color: #f5f5f5; padding: 20px; border-left: 4px solid #2c4fa3;\"><p>Selon l\u2019OCDE, les entreprises disposant de syst\u00e8mes de conformit\u00e9 fiscale interne r\u00e9duisent de 30 % leur probabilit\u00e9 de contr\u00f4le approfondi.<br \/>Source : <a href=\"https:\/\/www.oecd.org\/tax\/\" target=\"_blank\" rel=\"nofollow noopener\">OCDE \u2013 Fiscalit\u00e9<\/a><\/p><\/blockquote><p>Chaque contribuable doit :<\/p><ul><li>d\u00e9clarer ses revenus dans les d\u00e9lais ;<\/li><li>conserver ses justificatifs ;<\/li><li>r\u00e9pondre pr\u00e9cis\u00e9ment aux demandes.<\/li><\/ul><p>Les entreprises doivent assurer :<\/p><ul><li>la coh\u00e9rence des donn\u00e9es comptables ;<\/li><li>le respect des obligations d\u00e9claratives ;<\/li><li>un suivi r\u00e9gulier de leur conformit\u00e9 fiscale.<\/li><\/ul><h2>Comment r\u00e9agir efficacement apr\u00e8s un contr\u00f4le fiscal<\/h2><p>Un <strong>contr\u00f4le fiscal<\/strong> n\u00e9cessite une r\u00e9action rapide, structur\u00e9e et document\u00e9e.<\/p><p>La priorit\u00e9 est de pr\u00e9parer une r\u00e9ponse compl\u00e8te avec votre conseil fiscal.<\/p><blockquote style=\"background-color: #f5f5f5; padding: 20px; border-left: 4px solid #2c4fa3;\"><p>En Espagne, plus de 60 % des redressements fiscaux peuvent \u00eatre partiellement r\u00e9duits ou annul\u00e9s apr\u00e8s recours, lorsque les contribuables sont accompagn\u00e9s par des professionnels.<br \/>Source : <a href=\"https:\/\/www.boe.es\/\" target=\"_blank\" rel=\"nofollow noopener\">Bolet\u00edn Oficial del Estado (BOE)<\/a><\/p><\/blockquote><p>Il est essentiel de :<\/p><ul><li>respecter les d\u00e9lais ;<\/li><li>fournir des donn\u00e9es exactes ;<\/li><li>\u00e9viter toute obstruction.<\/li><\/ul><h2>Les droits du contribuable durant un contr\u00f4le fiscal<\/h2><p>Le contribuable b\u00e9n\u00e9ficie de garanties l\u00e9gales strictes.<\/p><p>Toute intervention doit respecter :<\/p><ul><li>le cadre l\u00e9gal espagnol ;<\/li><li>la Constitution espagnole ;<\/li><li>les principes europ\u00e9ens de protection des donn\u00e9es.<\/li><\/ul><blockquote style=\"background-color: #f5f5f5; padding: 20px; border-left: 4px solid #2c4fa3;\"><p>La Cour de justice de l\u2019Union europ\u00e9enne rappelle que toute inspection fiscale doit respecter le principe de proportionnalit\u00e9 et la protection de la vie priv\u00e9e.<br \/>Source : <a href=\"https:\/\/curia.europa.eu\/\" target=\"_blank\" rel=\"nofollow noopener\">Cour de justice de l\u2019Union europ\u00e9enne<\/a><\/p><\/blockquote><p>Le contribuable conserve notamment :<\/p><ul><li>le droit \u00e0 la confidentialit\u00e9 ;<\/li><li>le droit \u00e0 la transparence ;<\/li><li>le droit \u00e0 la d\u00e9fense.<\/li><\/ul><h2>Pr\u00e9vention et accompagnement lors d\u2019un contr\u00f4le fiscal<\/h2><p>La pr\u00e9vention reste la meilleure strat\u00e9gie.<\/p><p>Une gestion rigoureuse et un accompagnement professionnel permettent d\u2019\u00e9viter les situations \u00e0 risque.<\/p><p>Pour s\u00e9curiser votre situation fiscale, faites appel \u00e0 <a href=\"https:\/\/delaguialuzon.com\/fr\/droit-fiscal-et-comptabilite\/\">Delagu\u00eda &amp; Luz\u00f3n<\/a>, cabinet sp\u00e9cialis\u00e9 en droit fiscal \u00e0 Valence.<\/p><p>Nos avocats vous accompagnent \u00e0 chaque \u00e9tape pour garantir votre conformit\u00e9 et prot\u00e9ger vos int\u00e9r\u00eats.<\/p><p>\ud83d\udc49 <a href=\"https:\/\/delaguialuzon.com\/fr\/contact\/\">Contactez notre \u00e9quipe<\/a><br \/>\ud83d\udcde T\u00e9l\u00e9phone : +34 963 74 16 57<br \/>\ud83d\udce7 Emails : <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a> | <a href=\"mailto:sonia.gomezluzon@delaguialuzon.com\">sonia.gomezluzon@delaguialuzon.com<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-807d64d elementor-widget elementor-widget-n-accordion\" data-id=\"807d64d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1340\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1340\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Combien de temps dure un contr\u00f4le fiscal en Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1340\" class=\"elementor-element elementor-element-826fbb2 e-con-full e-flex e-con e-child\" data-id=\"826fbb2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4336fd elementor-widget elementor-widget-text-editor\" data-id=\"a4336fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tLa dur\u00e9e d\u2019un <strong>contr\u00f4le fiscal<\/strong> d\u00e9pend du <strong>type de proc\u00e9dure<\/strong> engag\u00e9e. Un <strong>contr\u00f4le sur pi\u00e8ces<\/strong>, limit\u00e9 \u00e0 l\u2019analyse des documents transmis \u00e0 l\u2019administration, se conclut g\u00e9n\u00e9ralement en quelques semaines. En revanche, une <strong>v\u00e9rification de comptabilit\u00e9<\/strong> sur place men\u00e9e par les <strong>agents de l\u2019AEAT<\/strong> peut durer plusieurs mois. La loi pr\u00e9voit un <strong>d\u00e9lai maximal de douze mois<\/strong>, prolongeable jusqu\u2019\u00e0 <strong>dix-huit mois<\/strong> dans les cas complexes ou lorsque plusieurs exercices fiscaux sont concern\u00e9s.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1341\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1341\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Que se passe-t-il apr\u00e8s la notification d\u2019un contr\u00f4le fiscal ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1341\" class=\"elementor-element elementor-element-56363ea e-con-full e-flex e-con e-child\" data-id=\"56363ea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e787d81 elementor-widget elementor-widget-text-editor\" data-id=\"e787d81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tUne fois la <strong>notification officielle<\/strong> re\u00e7ue, le <strong>contribuable<\/strong> dispose d\u2019un <strong>d\u00e9lai l\u00e9gal<\/strong> pour r\u00e9pondre \u00e0 la demande. Cette p\u00e9riode permet de pr\u00e9senter les <strong>justificatifs<\/strong> n\u00e9cessaires et de prouver la <strong>conformit\u00e9<\/strong> des d\u00e9clarations. Ignorer ce courrier ou ne pas r\u00e9pondre dans les temps constitue un <strong>manquement<\/strong> pouvant entra\u00eener des <strong>majorations<\/strong>. Un <strong>avocat fiscaliste<\/strong> peut aider \u00e0 <strong>pr\u00e9parer la r\u00e9ponse<\/strong>, \u00e0 organiser les <strong>pi\u00e8ces justificatives<\/strong> et \u00e0 \u00e9viter toute erreur de proc\u00e9dure.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1342\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1342\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels sont les motifs les plus fr\u00e9quents de d\u00e9clenchement d\u2019un contr\u00f4le ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1342\" class=\"elementor-element elementor-element-c46a122 e-con-full e-flex e-con e-child\" data-id=\"c46a122\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1def6b9 elementor-widget elementor-widget-text-editor\" data-id=\"1def6b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tLes <strong>motifs de contr\u00f4le fiscal<\/strong> les plus fr\u00e9quents concernent les <strong>variations de revenus suspectes<\/strong>, un <strong>train de vie disproportionn\u00e9<\/strong>, ou encore des <strong>incoh\u00e9rences<\/strong> entre les d\u00e9clarations trimestrielles et annuelles. Les <strong>d\u00e9ductions excessives<\/strong>, les <strong>erreurs r\u00e9currentes<\/strong>, ou la <strong>fraude \u00e0 la TVA<\/strong> sont \u00e9galement des d\u00e9clencheurs classiques. Gr\u00e2ce \u00e0 des <strong>outils informatiques<\/strong> performants, l\u2019<strong>AEAT<\/strong> compare les donn\u00e9es issues des entreprises, des contribuables et des institutions bancaires afin de d\u00e9tecter toute <strong>anomalie<\/strong>.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1343\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1343\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelles sanctions peut entra\u00eener un redressement fiscal ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1343\" class=\"elementor-element elementor-element-862402c e-flex e-con-boxed e-con e-child\" data-id=\"862402c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f950628 elementor-widget elementor-widget-text-editor\" data-id=\"f950628\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tUn <strong>redressement fiscal<\/strong> peut avoir des cons\u00e9quences importantes. Le contribuable devra s\u2019acquitter du <strong>montant d\u2019imp\u00f4t d\u00fb<\/strong>, major\u00e9 des <strong>int\u00e9r\u00eats de retard<\/strong>, et \u00e9ventuellement d\u2019une <strong>p\u00e9nalit\u00e9 proportionnelle<\/strong> pouvant atteindre 150 % du montant non d\u00e9clar\u00e9. En cas de <strong>fraude fiscale av\u00e9r\u00e9e<\/strong>, des <strong>poursuites p\u00e9nales<\/strong> peuvent \u00eatre engag\u00e9es. Cependant, la <strong>bonne foi<\/strong> et la <strong>coop\u00e9ration<\/strong> avec les <strong>agents du fisc<\/strong> peuvent permettre une r\u00e9duction significative des sanctions.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1344\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1344\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Que faire si je d\u00e9sapprouve la d\u00e9cision de l\u2019AEAT ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1344\" class=\"elementor-element elementor-element-0154284 e-flex e-con-boxed e-con e-child\" data-id=\"0154284\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d1ca06 elementor-widget elementor-widget-text-editor\" data-id=\"9d1ca06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tEn cas de d\u00e9saccord avec les conclusions de l\u2019administration, plusieurs options existent. Le contribuable peut d\u2019abord d\u00e9poser un <strong>recours gracieux<\/strong> aupr\u00e8s de l\u2019AEAT pour contester le redressement. Il peut ensuite saisir le <strong>Tribunal \u00e9conomique-administratif r\u00e9gional (TEAR)<\/strong> dans un d\u00e9lai de trente jours \u00e0 compter de la notification. Enfin, si le litige persiste, il est possible de porter l\u2019affaire devant la <strong>juridiction contentieuse-administrative<\/strong>. L\u2019accompagnement d\u2019un <strong>avocat sp\u00e9cialis\u00e9<\/strong> est essentiel pour structurer les arguments juridiques et d\u00e9fendre efficacement les int\u00e9r\u00eats du contribuable.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        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.lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                max-width: initial;\r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n    \r\n        <div class=\"lwrp-list-container\">\r\n                                <div class=\"lwrp-list lwrp-list-row-container lwrp-list-single-row\">\r\n                <div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/creer-une-entreprise-en-espagne\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/04\/Limited_Company_in_Spain-1.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Cr\u00e9er une entreprise en Espagne\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/04\/Limited_Company_in_Spain-1.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/04\/Limited_Company_in_Spain-1-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/04\/Limited_Company_in_Spain-1-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Cr\u00e9er une entreprise en Espagne : d\u00e9marches, fiscalit\u00e9 et accompagnement d\u2019experts<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/arret-de-la-cour-de-justice\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/union-europeenne.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"eu flags in brussel belgium\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/union-europeenne.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/union-europeenne-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/union-europeenne-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Arr\u00eat de la cour de justice de l\u2019Union europ\u00e9enne &#8211; r\u00e9gime de sanction<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/importer-voiture-france-espagne\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/importe_une_voiture_en_Espagne.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"importer une voiture en Espagne\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/importe_une_voiture_en_Espagne.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/importe_une_voiture_en_Espagne-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/importe_une_voiture_en_Espagne-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Importer ma voiture depuis la France pour usage priv\u00e9 en Espagne<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/differents-types-impots-espagne\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/12\/types-impots-Espagne.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"types imp\u00f4ts en Espagne\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/12\/types-impots-Espagne.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/12\/types-impots-Espagne-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/12\/types-impots-Espagne-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Quels sont les diff\u00e9rents types d\u2019imp\u00f4ts en Espagne ?<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/impot-societes-espagne\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/12\/impot-societes-espagne.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"imp\u00f4t des soci\u00e9t\u00e9s en Espagne\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/12\/impot-societes-espagne.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/12\/impot-societes-espagne-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/12\/impot-societes-espagne-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" 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    <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Le cabinet Delagu\u00eda &#038; Luz\u00f3n, bas\u00e9 \u00e0 Valence, assiste ses clients dans la gestion des v\u00e9rifications de l\u2019AEAT, la pr\u00e9paration des justificatifs et la d\u00e9fense de leurs int\u00e9r\u00eats face \u00e0 l\u2019administration fiscale.<\/p>\n<p>\u2696\ufe0f Vous faites l\u2019objet d\u2019une v\u00e9rification ou souhaitez anticiper un contr\u00f4le ?<br \/>\nContactez d\u00e8s maintenant nos avocats fiscalistes francophones pour b\u00e9n\u00e9ficier d\u2019un accompagnement strat\u00e9gique et s\u00e9curis\u00e9 \u00e0 chaque \u00e9tape de la proc\u00e9dure.<br \/>\n\ud83d\udcde +34 963 74 16 57 \u2022 \u2709\ufe0f felix.delaguia@delaguialuzon.com<\/p>\n","protected":false},"author":2,"featured_media":2298,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[28],"tags":[],"class_list":["post-2297","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-fiscal"],"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts\/2297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/comments?post=2297"}],"version-history":[{"count":66,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts\/2297\/revisions"}],"predecessor-version":[{"id":23416,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts\/2297\/revisions\/23416"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/media\/2298"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/media?parent=2297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/categories?post=2297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/tags?post=2297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}