Although the information is provided by the Spanish Tax Office, if the information submitted is incomplete or incorrect the taxpayer can be sanctioned.
According to the provisions of the Central Economic-Administrative Court in a resolution from last April, 9th filing the Spanish Tax Return providing incomplete information supplied by the Tax Agency could suppose a sanction for the taxpayer.
The sentence stated by the Central Economic-Administrative Court has established that although this information is supplied by the Spanish Tax Office, the submission of the Tax Return with wrong information can be considered as an infraction for which the taxpayer will be responsible of.
It should be remembered that, in Spain, anyone who exceeds 22,000 euros of employment income received by an only payer has the obligation to file the Tax Return and if the taxpayer has been paid by more that one employer then the limit is reduced to 12,643 annual euros.
That is why, although the report received by the Spanish Tax Office may not reflect a second job, whenever the amount is exceed it is mandatory to inform about this income, otherwise this would be considered as a negligence.
In this sense article 183.1 of the General Tax Law states that the tax infractions are punishable in any degree of negligence.
Considering this, it is advisable to analyze in detail the particular situation of each taxpayer and check the information that the Tax Office has, without assuming that this is the only information that has to be included in the Tax Return.
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