## [Tax Newsletter - September 2022](/en_GB/new/tax-newsletter-september-2022) # Tax Newsletter - September 2022 Spain - 10 / 19 / 2022 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-september-2022) - []() - []() [DOWNLOAD NEWSLETTER ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax_newsletter_-_september_2022.pdf) Previous Next ![](/sites/default/files/noticias/img/newsletter_tributario_-_septiembre_2022.jpg) ## [**A request for information may be regarded as the commencement of an audit**](https://www.garrigues.com/en_GB/new/request-information-may-be-regarded-commencement-audit) According to the Madrid High Court, if it is shown that the request was directed at determining the taxable amount, the later audit should be considered to have commenced when the request was made, something that will affect the period allowed for completion of audit work. 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