How to request an extension to respond to a Hacienda requerimiento.

You have received a «requerimiento» (Spanish Tax Agency request) from «Hacienda» (Tax Agency in Spain) and are given 10 business days to respond, but you don’t have enough time to gather all the invoices. You need a bit of leeway and want to request an extension of the deadline «solicitar una ampliación del plazo» in which to respond.

request ampliación de plazo hacienda

Many people do not know this, but if you are missing a document, you can gain time and submit it later.

Is there a specific form for this «solicitud» (request)?

You are looking for the official AEAT (Tax Agency) form to request the extension of the deadline to respond to the «requerimiento», but note that it does not exist.

And there is a better solution. We explain here how to do it easily using the correct generic form on the AEAT website, and we offer you a free template to simplify the process.

How to carry out the «solicitud de aplazamiento»?

Using this form is very easy.
We have created a template that will greatly simplify this process for you
and, although it is valued at 87€, we have decided to give it to you, 100% free.

Applicable regulations.

The rules regarding the extension of the deadline to respond to the request from the «Agencia Tributaria» (Tax Agency) can be found in Article 91 of Real Decreto 1065/2007, of July 27, approving the «Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria» and developing the common rules of tax procedures:

Article 91. Extension and deferral of processing time periods.

«1. The body responsible for the procedure may grant, at the request of taxpayers, an ampliación of the time periods established for completing formalities that does not exceed half of these time periods.

2. No more than one ampliación of the respective time period will be granted.

3. To grant the ampliación, the following requirements must be met:

a) That it be requested at least three days before the end of the time period to be extended.

b) That the circumstances justifying it be demonstrated.

c) That no third-party rights be harmed.

4. The extension will be understood to be automatically granted for half of the initially established time period upon timely submission of the request, unless an express denial is notified before the end of the time period to be extended.

An express notification of granting the extension before the end of the initially established time period may set a different and shorter extension time than that provided in the previous paragraph».

We will break it down for you so you can «solicitar una ampliación del plazo» to answer the «requerimiento de Hacienda».

But first it is important for you to know if that missing item you cannot manage to provide in time is actually mandatory.

Many times Hacienda requires documents you do not have and are not required to keep.

Every day we see absurd «requerimientos» such as requesting urban certificates from the City Hall, or asking for your price list from three years ago—who remembers that, and where might it be?

«Hacienda» should request the certificate from the City Hall, not from you.

If you request the certificate from the City Hall and they don’t give it to you on time, send «Hacienda» the proof of that request to the City Hall within the «requerimiento» deadline, and that’s enough.

If you are a company, you must keep invoices and accounting records, but you are not required to keep a price list from three years ago. In these cases, respond within the deadline to the Tax Agency request with the requested accounting records and invoices, and that is sufficient.

Bank transactions are information that must be provided by the bank, not you.. You can ask the bank for the statements in Norma 43 format, but Providing them on time does not depend on you.

request una ampliación de plazo Hacienda

Many times the solution is not to ask for an extension of the deadline to respond to the «requerimiento», but simply to tell «Hacienda» that you are trying to collect the information and will provide it as soon as possible.

However, it is important to give this response within the deadline. Do not wait until you receive a penalty to tell «Hacienda» that you are trying to gather the documents to respond to the «requerimiento».

Requirements to «solicitar una ampliación del plazo» to respond to the «requerimiento» (Article 91 RD 1065/2007).

Once it is clear that you must indeed provide the documentation «Hacienda» is requesting and there is no way out, if you see that you will not submit everything within the usual 10 business days or not before the meeting with the «Hacienda» inspection, requesta an extension of the deadline.

The most important thing is to «solicitar una ampliación del plazo» to respond to the «requerimiento» when there are more than 3 days left before the response deadline ends.

For example, if the 10 business days end on Friday, request the extension on Tuesday or earlier.

Also, give a justification for this extension. Here, “less is more.”

Regarding possible harm to third parties if the extension is granted, Hacienda will let you know if it applies. Normally, «Hacienda» does not reply to your «solicitud deampliación de plazo», and the period is automatically extended by half of the original.

That is, if you were given 10 business days—2 weeks without holidays—to respond to the Tax Agency request, the deadline is considered extended by 5 more business days—1 more week without holidays—if «Hacienda» says nothing, which is normal.

The extension they grant you amounts to just a few extra days.

If you request the «ampliación de plazo» more than 3 days before the deadline to respond to the «requerimiento» from «Hacienda», the normal and easy thing for the Tax Agency is for them to extend your deadline..

But Article 91 here establishes that this extension cannot exceed «half of those deadlines».

That is, if they give you 10 business days, they can extend it, at most, to 15 business days total.


One more week won’t change much.

Better to submit late than not submit at all.

The important thing—in terms of penalties as well—is to respond within the «plazo» (deadline), even if only partially. Submit on time everything you can and are sure is correct.

If you supply something not required, like a City Hall certificate, Please make sure it benefits you.

If the «plazo» has already passed, it is better to submit late than not at all. If you respond to the «requerimiento», even if late, within a reasonable period, la «Agencia Tributaria» does not usually sanction you.

Requesting an extension of the deadline to answer the request from the Tax Agency lets you gain a few days. Use this option if you think it helps and if this extension serves a purpose.

solicitar una ampliación de plazo

This is because procedures have a maximum resolution period, but any delays or retrasos caused by your extension requests do not count towards that maximum period. For example, six months is the maximum for a limited check, and 18 months for an inspection.

How to «solicitar» (request) online the «ampliación de plazo» to respond to the «requerimiento».

Below, we provide a written statement template to request the extension of the deadline to respond to the Inspection of «Hacienda», which you can use if you wish to file on paper and if you are an individual.

Additionally, you can also submit online the «solicitud de ampliación de plazo» to answer the «requerimiento» from «Hacienda».

Although there is no specific procedure, you can submit online a «solicitud de ampliación de plazo de contestación de requerimientos» (request for an extension of the deadline to respond to Tax Agency request) through the Registro electrónico on the website of the «Agencia Tributaria», using the CSV from the last notification you received from «Hacienda».

Solicitar una ampliación de plazo para contestar al requerimiento de Hacienda on-line.

With this «modelo de escrito» (written statement template), it will be very easy to request an extension of the deadline for your «requerimiento».

This «escrito» (template) is valued at €87, but because we want to help you, we give it to you for free €87.

Why fill in the form to download the «Modelo de escrito de solicitud de ampliación de plazo»?

  • Because we want to help you and, if you need it, extend your deadline with «Hacienda».
  • Because only you can provide us your contact details.
  • Because we will handle your name, phone, and email data carefully and respectfully.
  • Because this is how we can help you respond to the «requerimiento» from «Hacienda» on time.

Video of the step-by-step to request an extension of the deadline.

Here we share a vídeo of step-by-step so you can request an extension of your deadline to respond to a «requerimiento» from «Hacienda».

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