Boletín Oficial del Territorio Histórico de Álava · 02 Sep 2026 · 2 vistas
Álava summons taxpayers to appear for tax inspections
Por FactBox Admin
The Provincial Council of Álava, through the Treasury Department, has summoned several taxpayers by appearance to notify them of administrative acts derived from tax inspection procedures. The announcement is published in the Official Gazette of the Historical Territory of Álava (BOTHA), number 100, dated September 2, 2026, and affects both companies and individuals.
Interested parties have a maximum period of 15 calendar days, counted from the day following the publication of the announcement, to appear and receive the pending notifications. If they have not appeared after this period, the notification shall be deemed to have occurred for all legal purposes from the day following the expiration of the deadline.
Regulatory Framework and Issuing Body
The summons is carried out by virtue of Article 108 of the General Tax Foral Law of Álava (Foral Law 6/2005, of February 28), which regulates notification by appearance when it is not possible to carry it out for reasons not attributable to the administration. The announcement indicates that at least the notification attempts required by the aforementioned article have been made.
The act is signed by the Head of the Tax Inspection Service, Gonzalo López-Huerta Martínez de Aragón, dated Vitoria-Gasteiz, August 26, 2026. The appearance must take place at the office of the Tax Inspection Service, at calle Samaniego 14-3º in Vitoria-Gasteiz, from 8:15 to 14:30 hours, Monday to Friday.
Procedures and Summoned Taxpayers
The announcement lists three procedures, with their corresponding taxpayers, NIF (Tax ID), and case number:
- Communication of commencement of proceedings — Igueldo Ofigestión SL, NIF B54002399, case 2026/127726/1.
- Communication of commencement of proceedings — individual with NIF 14954739R, case 2026/104929/1.
- Notification of commencement of abbreviated sanctioning procedure — individual with NIF 60273345M, case 2026/110948/1.
Relevance for Taxpayers
The publication constitutes a mandatory notice for those summoned, who must appear within the deadline to avoid prejudice to their rights of defense. The inclusion of an abbreviated sanctioning procedure among the notified acts underscores the scope of the inspection activity of the Álava Foral Treasury, which combines verification actions with the opening of sanctioning files.
Source: Official Gazette of the Historical Territory of Álava (BOTHA), no. 100, September 2, 2026, section I – General Assemblies of Álava and Foral Administration, p. 1 (official reference: 2026-02508).