Treasury summons 86 taxpayers from Alava to notify them of tax sanctions

The Treasury Department of the Provincial Council of Álava has summoned 86 taxpayers by appearance to notify them of tax sanctions processed by the managing office of Corporate Tax and Withholdings. The announcement is published in the Official Gazette of the Historical Territory of Álava (BOTHA) number 111, corresponding to Monday, September 28, 2026, under official reference 2026-02581. Those summoned—hospitality businesses, workshops, companies, and individuals—have 15 calendar days to appear at Samaniego 14 street in Vitoria-Gasteiz.

The announcement is based on Article 108 of Foral Regulation 6/2005, of February 28, General Tax Law of Álava, which enables notification by appearance when it has not been possible to carry it out at the interested party’s residence for reasons not attributable to the Administration and the required minimum attempts have been made. The act is signed by the Director of Treasury, María José Perea Urteaga, in Vitoria-Gasteiz on September 4, 2026, and is inserted in section I of the gazette, reserved for the General Assemblies of Álava and the Foral Administration of the Historical Territory of Álava, within the announcements of the Department of Treasury, Finance and Budgets.

Sanctions for companies, freelancers, and communities

The published list spans three pages and totals 86 entries, each containing the taxpayer’s NIF (Tax Identification Number) and the associated procedure. Of these, 62 correspond to sanctions identified with code AI and 24 with code FT, always under the heading “Tax sanction” linked to the management of withholdings.

Among the summoned companies and entities are:

• Hostelería Navaridas Amurrio SC, Autos Veloz SC, Susi California SC, and Bar Tatoo SC.
• Carrocerías Alavesas Rubio SC, Dchiquen Pizza SC, Tribeca Gasteiz SC, and J.B. Angler SC.
• Bohemia Rock SC, Alanya B.A. SC, Andina Vitoria SC, and Exoly Group SC.
• OltoKO SC, Urasua SC, Alkiza SC, Asim SC, R y A SC, Adei SC, J&L Reyes SC, Luna Mastor SC, and Super Smart SC.
• Urrutia Card S.C., Marzapa S.C., Labores S.C., and Nuevo Americano S.C.
• Francisco Javier Bugallo y Ainhoa Gutiérrez SC.
• Homeowners’ associations: Cdad Gral Prop C/ Las Escuelas 2 y 4, Cdad Prop C/ Rioja núm. 27, and Cdad de Prop C/Labastida 7.

The list also includes numerous individual taxpayers identified only by their NIF, as well as a representative listed as 72825943P Representante.

Deadline, location, and effects of the notification

• Deadline: 15 calendar days starting from the day following the publication, therefore the process extends until October 13, 2026.
• Office hours: from 8:15 to 14:30, Monday to Friday.
• Location: managing office of Corporate Tax and Withholdings, Treasury Department, Samaniego 14 street, Vitoria-Gasteiz.
• Effect of silence: once the deadline has passed without appearance, the notification shall be deemed produced for all legal purposes from the day following the expiration.

A recurring administrative practice

The publication of these types of summons is common in the provincial Treasury Department. The same body and the same signature, dated September 4, 2026, had already sent equivalent notices in BOTHA number 110, of September 25, 2026 (reference 2026-02579), and in number 109, of September 23, 2026 (reference 2026-02578). In recent dates, summons from other units have also followed: the Tax Inspection Service (number 104, of September 11, reference 2026-02573) and the managing office of Value Added Tax (number 106, of September 16, reference 2026-02597).

The relevance of the news is twofold. For those affected, it marks the beginning of a peremptory period: whoever does not appear will lose the opportunity to know the full content of the sanction and to react to it through administrative channels, as the notification will be considered completed automatically. For the Alavese taxpayers as a whole, it confirms that the provincial Treasury maintains the appearance route active to close withholding sanctioning files that could not be notified at the home address, with a special impact on the network of small hospitality companies, workshops, and services in Álava.

Source: Official Gazette of the Historical Territory of Álava (BOTHA), no. 111, September 28, 2026, section I, pp. 1-3 (official reference: 2026-02581).