Regional Treasury summons 24 taxpayers with open VAT sanctions

The Provincial Council of Álava has summoned 24 taxpayers via public notice who have open sanctioning proceedings regarding Value Added Tax derived from form 347 of 2024. The announcement, signed in Vitoria-Gasteiz on October 28, 2026, by the head of the Indirect Taxes Service, Ignacio Nanclares Reizabal, is published in the Official Gazette of the Historical Territory of Álava on Friday, November 6, with the official reference 2026-03120. The interested parties have only 15 calendar days to appear at number 14 Samaniego Street in the Alavese capital.

The announcement is issued by the Tax Directorate of the Department of Finance, Treasury and Budgets of the Provincial Council, and is based on article 108 of Provincial Law 6/2005, of February 28, General Tax Law of Álava. This route allows for the substitution of personal notification with a public announcement when it has not been possible to carry it out for reasons not attributable to the administration and the attempts required by the regulation have already been made.

The publication follows other actions by the same directorate regarding the same form. On September 16, 2026, the Official Gazette of the Historical Territory of Álava (number 106, reference 2026-02597) published requirements for operations with third parties from form 347/2024 addressed to dozens of taxpayers; on November 4 (number 127, reference 2026-03040), another batch of VAT notifications appeared with resolutions, settlements, and requests for documentation.

Who must appear and under which procedure

The 24 individuals and entities appear in the list with a single classification: “Opening of sanctioning proc. Form 347/2024 Art.208”. The announcement does not detail amounts, tax years other than 2024, nor the nature of the sanction, only the fiscal identity of the taxpayer and the type of file.

By identification type, the list is distributed as follows:

• 17 natural persons with National Identity Documents.
• 4 persons with Foreigner Identification Numbers: Y4877014Q, Z0918967F, Y2224562Q, and Y6883808Z.
• 3 legal entities with entity NIFs: J01559103, J01488089, and J01502590.

The presence of companies and foreign holders indicates that the procedure affects both individual taxpayers and economic operators registered in the historical territory.

Deadline, schedule, and place of appearance

The announcement specifies the conditions for appearance:

• Maximum period of 15 calendar days, counted from the day following the publication of the announcement.
• Office hours from 8:15 to 14:30, Monday to Friday.
• Location: VAT and Special Taxes Section of the Provincial Council of Álava, Treasury Directorate, Samaniego street number 14, Vitoria-Gasteiz.
• Purpose: to carry out the pending notifications of the procedures processed by that section.

The text links the calculation of the period to the publication “in the BOE”, a formula inherited from the state procedure, although the announcement actually appears in the provincial bulletin. In practice, the dies a quo is the day after November 6, so the period expires in the second half of November if calendar days are counted.

What happens if you do not appear

The announcement warns that, once the period has elapsed without the obligated party or their representative attending the headquarters at Samaniego 14, the notification will be understood as having occurred for all legal purposes from the day following the expiration date. This legal fiction activates the deadlines for filing allegations and appeals even if the interested party has not received the act in hand.

The appearance can be made by the obligated party themselves or an accredited representative, and serves to know the full content of the agreement to open the sanctioning proceedings and to exercise the defense in the procedural phase.

The publication affects taxpayers with an unknown address or with failed notification attempts, a common scenario in the control campaigns for form 347, the annual informative declaration of operations with third parties. The announcement does not open the sanction by itself: it formalizes the opening of the file and the subsequent hearing process.

For those affected, the margin is short and administrative silence works against them: whoever does not appear within the 15 calendar days will see the agreement notified without further notice and must react starting from the allegations stage. The complete list of NIFs and procedures can be consulted on pages 1 and 2 of the announcement published in the provincial bulletin of November 6.

Source: Official Bulletin of the Historical Territory of Álava, no. 128, November 6, 2026, section I, pp. 1-2 (official reference: 2026-03120).