01Hacienda writes in stages: informational avisos in the Renta campaign, formal demands with deadlines, reviews and inspections with a case file.02The rung sets the price: before a requerimiento, Article 27 surcharges apply; after it, the penalty regime — 50 to 150% of the amount unpaid.03The data has existed for years: Spanish exchanges report through forms 172 and 173, and DAC8 adds the rest of the EU's platforms with a first delivery in 2027.
Where the letters come from
Spain-registered platforms have delivered customer balances and operations to the tax agency for years — forms 172 and 173. On that data, Hacienda built the mass crypto avisos into the Renta campaign: messages in the draft return, by the hundreds of thousands each year, aimed at anyone on record as having traded. DAC8 closes the circle on the European side: EU platforms have collected since 1 January 2026 and the first deliveries land in 2027 — to be crossed against Rentas, Forms 721 and wealth tax. A Spanish crypto letter is rarely a hunch: it is a data match with your tax ID on it.
The three rungs
The aviso. An informational message — no case file, no deadline, no legal effect of its own. Its function is exactly what it looks like: telling you Hacienda knows. The correct reading is neither panic nor relief but arithmetic: while no requerimiento exists, the spontaneous supplementary return keeps its list price — surcharges, no penalty. The aviso is the last page of the cheap catalogue.
The requerimiento. An administrative act with a deadline — usually ten business days — that opens a proceeding. From its notification, nothing you file is spontaneous anymore: the same tax moves from the surcharge regime to the penalty regime. Answering late or thinly adds infractions of its own. The response is built with an adviser: its content frames the rest of the proceeding.
The review and the inspection. An office examines whole years — with documentation demands, proposed assessments and formal acts. Here you negotiate through technical representation: agreement, reductions, submissions. What is improvised in writing at this stage cannot be withdrawn later.
The ladder only goes up. Nothing converts a case file back into spontaneity — except having moved one rung earlier.
What to do at each rung
- Aviso: reconstruct every year now — bases correctly classified, FIFO, the 721. If something is missing, the spontaneous door is open and cheap.
- Requerimiento: neither late nor thin. Content and scope of the answer, with an adviser — it is a filing that fixes facts.
- Review: representation before the first filing. The case is won on deadlines and documentary quality, not vehemence.
- Always: keep receipts and dates for everything. Surcharge and penalty regimes turn on the calendar, and the calendar is proven with paper.
If you have received a notification, deadlines may be running. This page explains the sequence; it does not answer for you, and reading it creates no professional relationship.