Tax procedures


Finanzas, Auditoría y Fiscalidad

Mode: Presencial
Edition: XXXV
Start: 08/05/2023
End Registration: 08/05/2023
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The course of tax procedures is intended to give a complete and detailed knowledge of the principles that govern the procedures and phases in which they operate, including the management procedure, which is configured as the basic reference, as well as the most specific procedures in inspection, tax collection, sanctioning and finally for administrative review.

The domain of the procedures and phases in which they are articulated, are essential to providing businesses and professionals with a comprehensive tax advice and quality, which is not limited to planning of fiscal  behaviour of those mere management functions,  but enabling them to face all those administrative actions that affect them in any of its forms: requirements, settlements, penalties, embargoes etc, using the tools that the legal order itself provides and ultimately, filing of admissible appeals and complaints.

Finally, it is intended that the participants know the main mechanisms for relations and services by electronic means with the tax authorities, going with a practical approach, the operation for carrying out the procedures and formalities available at AEAT Electronic Headquarters in areas of management, tax collection and inspection, and special emphasis on the use of different technologies used in the general field of E – Government, with special emphasis on the use of advanced Electronic Signature in the tax area.


Goals and Student Profile


After completing the course the participant will be able to:

  • Identify the various procedures initiated by the Administration or at the request of the taxpayer that may affect business and professionals affected by them.
  • Know the effects and consequences of these actions by the administration and the position in which the procedures place them.     
  • Take the right decisions to meet them, knowing what are the duties of the taxpayer, their rights and the limits to government
  • Be able to encourage those activities that will promote and argue as appropriate, in defence of the rights and interest of companies and professionals advised.
  • Use appropriate legal remedies in respect to the administrative decisions.


Student Profile

ENAE Business School is very conscious of the fact that every teaching institution is built by all and must be very careful about participant selection right from the very start by analysing their CV, qualification certificates, admission exam and through a personal interview of the student by the program director. Depending on the program, ENAE Business School carries out tests to evaluate language competence.

Most of our students come from the business world about 80% of ENAE’s students are graduate professionals and executives who wish to update their knowledge and improve their skills. These students come from different academic backgrounds mostly engeneering, business, law, economics, communication and humanities.
We encourage young and talented graduates with entrepreneur spirit to be involved in our programs as a fast track to achieve their goals in the business World.


MANAGEMENT PROCEDURE                  

1.Formal duties of taxpayers: Census, Tax and Tax address, provision of information.

2. Common rules of procedures, information and social cooperation and assistance.

3. Analyzing management procedures.


INSPECTOR PROCEDURE                        

1. Concept. Inspection officials, powers of inspection, function of the inspection.

2. Place and time of the proceedings

3. Documentation of the inspection proceedings


COLLECTION PROCEDURE                     

1. The procedure of tax management at large

2. The collection procedure as a part of the management procedure at large

3.The phases of collection procedure

4. The voluntary period  and the executive collection period

5. The procedure of urgency: Introduction

6. The procedure of urgency: The providence of urgency, interest on reversion, means of appeal, procedures of concurrence.

7. Suspension of urgency process; third party, admissions, notifications.

8.Freezing assets and rights

9. Disposal of property seized. Completion of the procedure

10. The tax payers

11. Extinction of the tax debt

12. Tax credit guarantees, precautionary measures, obtaining third party information



1. Introduction

2. Tax violations and classification of tax violations

3. Elements of tax violation

4. Qualification  and classification of sanctions

5. Extinction and transmission of sanctions

6. Tax penalties

7. Graduation of sanctions

8. Extinction

9. Classes of tax violations and punishment

10. Disciplinary proceedings: home instruction and completion

11. Challenge of the imposition of sanctions agreements

12. Crimes against the public treasury



1. Practical view of tax procedures:

2. Proceedings initiated by the taxpayer

3. Proceedings initiated ex officio

4. Collection procedures

i. Voluntary period

ii. Executive period

  1. Review of tax procedures
  2. Special attention to the following issues from a practical point of view
  3. Responsibility bypass procedures in voluntary period
  4. Adoption of precautionary measures
  5. Duration of tax procedures: effects of a default
  6. Information requirements



1. Certificate for digital signature generation

2. Electronic ID

3. Social collaboration, virtual office services and electronic headquarters of AEAT

4. Presentation and payment of tax

5. Electronic procedures in the areas of management , collection and inspection

6. Check electronic records

7. Electronic Record access

8. Electronic notifications PO

9. Powers of Attorney Registration for electronic procedures

10. On line auctions

11. Electronic invoicing and certified scanning


Professor at ENAE Business School. Master?s Degree in Management of Information and Communication Technologies and Systems, Polytechnic University of Madrid and National Institute of Public Administration (INAP). Degree in Information Systems Engineering, Jaime I University.
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He has developed his professional activity as public employee specialized in Taxation within the Corps of Information and Communication Technologies and Systems. He has taken doctorate courses in Information Systems in the Jaume I University of Catellon. In the last 20 years, he has worked in both the private and the public sector, including the Social Security Administration, the State Administration and the Internal Revenue Service. Moreover, he has been an Associated Professor in the Departments of Information Systems and Languages, and Combinatorial and Digital Communication of the Jaume I University of Castellon, the Polytechnic University of Catalonia and the Autonomous University of Barcelona. He has experience in all the areas concerning the ICT: customer service, networks and systems management, development of applications in different environments, teaching all type of courses in microcomputing, programming languages, Internet technologies and networks as well as management, coordination and supervision of teams in different projects). He is at present the Head of the Office for Taxation Information Systems of the Internal Revenue Service Regional Office in Murcia.
Degree in Law, University of Murcia.
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Was Associated Professor in Tax and Financial Law at the University of Murcia (Public Administration) as well as Professor at the School of Legal Practice (San Antonio Catholic University of Murcia) until 2000. He joined the Corps of the Treasury Management in 1985 and was posted to Cartagena, where he specialized in Sub-inspection in 1986. Subsequently, he joined the Corps of Tax Inspectors in 1987 and was posted to Mieres (Asturias). He specialized in 1988 in Customs and Excises and became Head of the Inspection Unit in in 1988 in La Coruña and in 1992 in Murcia and Regional Inspector-in-Chief in 1996. He is at present Tax Inspector on voluntary leave of absence and is Director and Partner of the consultancy firm Alcabala Asesores Tributarios, S.L , where he develops his professional activity as lawyer and tax consultant.
Degree in Law, University of Murcia.
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Financial Auditor. She is a member of the Technician Corps of the Treasury (on voluntary leave) and the Corps of Tax Inspectors. She has been Deputy Inspector at the Offices of Alicante and Murcia, Head of the Customs and Excise Audit Unit at the Office of Malaga and attached member to the Tax Area of the Regional Economic and Administrative Court of Murcia. Associated Professor within the Department of Public Finance and Economic Affairs at the Faculty of Economics and Business Studies of the University of Murcia. Professor of the Master in Tax Consultancy at ENAE Business School, as well as at the Catholic University School of Legal Practice and in courses organized by the School of Economy of the Murcia Economist Association and del Mar International University. Professor at the Treasury School as well as in lifelong learning and continuing training plan courses of the Internal Revenue Service. She is at present the President of the Economic and Administrative Court of the Region of Murcia.
Degree in Law, National Distance Education University (UNED). Degree in Economics and Business Science, University of Murcia.
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Has developed his career as public employee within the Corps of State Tax Inspectors. He has held positions such as Head of the Tax Management Department at the Internal Revenue Service Office in Tarragona, Inspector in Castile La Mancha, Provincial Inspector-in-Chief in Cuenca, Albacete and Alicante. Also taught postgraduate courses (specialized and master?s courses). He is at present Head of the Regional Inspection Office of the Internal Revenue Service in Murcia

Specified time period and Place

Specified time period:  This course has and extension of 70 contact ours at ENAE premises.

Timetable: This course is delivered on Monday and Tuesday from 16:30 h. to 21:30 h.

Place and Address: Edif. ENAE. Campus Universitario de Espinardo 30100 Espinardo Murcia- Spain

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Terms of Payment and Scholarships

Are you interested? Obtain the following benefits:

Price: 1.350 €

ENAE Business School offers the following discounts:

Partner companies of FUERM, their workers, and the members of Asociacion de Antiguos Alumnos of ENAE Business School will obtain a 10% of discount.

See if your company is a member of FUERM and ENAE


If the amount of the program is paid by your company through the credit offered by the Tripartite Foundation you may recover all or part of the amount of the program in ENAE Business School, discounting the amount to be credited for the payment of social insurance.

Part of the amount paid of our training programs, in-person and In Company, could be recovered through the Tripartite Foundation (only Spanish companies).

Ask us for more information. We make the process for obtaining the discounts to all those students who request it, at no additional cost to your training.

Admission Process

This program is part of a Master that has limited availability. Taking this course will provide you great oportunities for expanding your professional networks. Final admission decision is reserved to ENAE Business School on the basis of prerequisites established for the course, room availability and specific group profile required.


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