What to check in your case
Check whether filing was required that year and the status recorded on the tax portal. A saved draft and a submitted return are different evidence. Waiver or mitigation depends on statutory conditions.
Documents for your defence
Full notice or decision, front and back, and evidence of the date of service.
- Filing and validation receipts for the Modelo 3 and amendments
- Discrepancy or error notices and evidence of correction
Legislation and official sources
Information checked on 7 November 2026.