{"id":1358,"date":"2026-06-29T11:04:15","date_gmt":"2026-06-29T09:04:15","guid":{"rendered":"https:\/\/www.rieraconsulting.es\/droit-fiscal\/"},"modified":"2026-09-30T09:40:11","modified_gmt":"2026-09-30T07:40:11","slug":"droit-fiscal","status":"publish","type":"page","link":"https:\/\/www.rieraconsulting.es\/fr\/droit-fiscal\/","title":{"rendered":"Droit fiscal"},"content":{"rendered":"<section class=\"ss-hero\">\n\t<div class=\"ss-hero__inner\">\n\t\t<div class=\"ss-hero__text rv\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"ss-hero__bc\" href=\"\/servicios\/\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M5 12h14M13 5l7 7-7 7\"\/><\/svg>Domaines d&#039;activit\u00e9<\/a>\n\t\t\t\t\t\t\t\t\t\t<h1 class=\"ss-hero__h1\">Droit <em>fiscal.<\/em><\/h1>\n\t\t\t\t\t\t\t<p class=\"ss-hero__sub\">N&rsquo;ayez crainte. Une lettre du minist\u00e8re des Finances ne signifie pas la fin. Nous menons des actions en justice contre l&rsquo;administration fiscale et, si n\u00e9cessaire, devant Bruxelles.  <\/p>\n\t\t\t\t\t\t<div class=\"ss-hero__ctas\">\n\t\t\t\t<a href=\"https:\/\/www.rieraconsulting.es\/fr\/contact\/\" class=\"btn-p\">J&#039;ai re\u00e7u une notification<svg width=\"16\" height=\"16\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M5 12h14M13 5l7 7-7 7\"\/><\/svg><\/a><a href=\"https:\/\/www.rieraconsulting.es\/fr\/contact\/\" class=\"btn-g\">Consulter un avocat ou un conseiller fiscal<\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"ss-hero__media rv d1\">\n\t\t\t<img src=\"https:\/\/www.rieraconsulting.es\/wp-content\/uploads\/2026\/06\/hero-scale.webp\" width=\"1200\" height=\"900\" alt=\"\" fetchpriority=\"high\" decoding=\"async\">\n\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"ss-kpi\">\n\t<div class=\"ss-kpi__i\">\n\t\t\t\t\t<div class=\"ss-kpi__item rv\">\n\t\t\t\t<div class=\"ss-kpi__n\"><span class=\"cnt\" data-t=\"2\">0<\/span><\/div>\n\t\t\t\t<div class=\"ss-kpi__l\">Plaintes d\u00e9pos\u00e9es aupr\u00e8s de Bruxelles<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"ss-kpi__item rv d1\">\n\t\t\t\t<div class=\"ss-kpi__n\"><span class=\"cnt\" data-t=\"47\">0<\/span><\/div>\n\t\t\t\t<div class=\"ss-kpi__l\">Des ann\u00e9es de litiges avec le fisc<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"ss-kpi__item rv d2\">\n\t\t\t\t<div class=\"ss-kpi__n\"><span class=\"cnt\" data-t=\"4\">0<\/span><\/div>\n\t\t\t\t<div class=\"ss-kpi__l\">Instances : AEAT, TEAR, TEAC et tribunaux<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"ss-kpi__item rv d3\">\n\t\t\t\t<div class=\"ss-kpi__n\"><span class=\"cnt\" data-t=\"4\">0<\/span><\/div>\n\t\t\t\t<div class=\"ss-kpi__l\">Langues de travail<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<section class=\"ss-reto\">\n\t<div class=\"ss-reto__i\">\n\t\t<div class=\"ss-reto__head rv\">\n\t\t\t\t\t\t\t<div class=\"eyebrow\">La mati\u00e8re<\/div>\n\t\t\t\t\t\t<h2 class=\"ss-reto__t\">La majorit\u00e9 donne son avis.  <em>Peu d&rsquo;entre eux se battent.<\/em><\/h2>\n\t\t<\/div>\n\t\t<div class=\"ss-reto__body rv d1\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"ss-reto__p\">Contr\u00f4les, inspections, sanctions, saisies. Lorsque le fisc frappe \u00e0 votre porte, la personne qui lui r\u00e9pond et les arguments qu\u2019elle avance ont leur importance. <\/p>\n\t\t\t\t\t\t\t\t\t<p class=\"ss-reto__p\">Nous nous battons : nous avons obtenu que la <strong>Commission europ\u00e9enne examine l&rsquo;ouverture d&rsquo;une proc\u00e9dure d&rsquo;infraction \u00e0 l&rsquo;encontre de l&rsquo;Espagne<\/strong> afin de d\u00e9fendre les droits fiscaux de nos clients. Nous faisons preuve de cette m\u00eame combativit\u00e9 dans chaque dossier. <\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<ul class=\"ss-reto__ul\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"ss-reto__li\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E87820\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg>Particuliers et entreprises ayant re\u00e7u une notification, une mise en demeure ou un avis d&#039;imposition de l&#039;administration fiscale.<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"ss-reto__li\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E87820\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg>Contribuables faisant l&#039;objet d&#039;une proc\u00e9dure de v\u00e9rification, de contr\u00f4le ou de sanction.<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"ss-reto__li\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E87820\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg>Toute personne souhaitant faire appel d&#039;une d\u00e9cision de liquidation ou d&#039;une sanction qu&#039;elle juge injustifi\u00e9e.<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"ss-reto__li\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E87820\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg>Affaires pr\u00e9sentant une dimension internationale ou un haut degr\u00e9 de complexit\u00e9 technique.<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"ss-help\">\n\t<div class=\"ss-help__i\">\n\t\t<div class=\"ss-help__media rv\">\n\t\t\t<img src=\"https:\/\/www.rieraconsulting.es\/wp-content\/uploads\/2026\/09\/24-12-12-Riera-asesores-103-scaled.jpg\" alt=\"\" loading=\"lazy\" decoding=\"async\">\n\t\t<\/div>\n\t\t<div class=\"ss-help__content\">\n\t\t\t<div class=\"ss-help__head rv\">\n\t\t\t\t<h2 class=\"ss-help__t\"><em>Nous vous d\u00e9fendons.<\/em><\/h2>\n\t\t\t<\/div>\n\t\t\t<div class=\"ss-help__boxes\">\n\t\t\t\t\t\t\t\t\t<div class=\"ss-help__box rv\">\n\t\t\t\t\t\t<span class=\"ss-help__btag\">Inspection<\/span>\t\t\t\t\t\t<h3 class=\"ss-help__bt\">Contr\u00f4les et inspections<\/h3>\n\t\t\t\t\t\t<p class=\"ss-help__bd\">Nous vous accompagnons tout au long de la proc\u00e9dure, en vous proposant un cadre technique visant \u00e0 limiter au maximum les formalit\u00e9s administratives.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"ss-help__box rv d1\">\n\t\t\t\t\t\t<span class=\"ss-help__btag\">Ressources<\/span>\t\t\t\t\t\t<h3 class=\"ss-help__bt\">Recours et r\u00e9clamations<\/h3>\n\t\t\t\t\t\t<p class=\"ss-help__bd\">Observations, recours en r\u00e9vision et r\u00e9clamation \u00e9conomique et administrative devant le TEAR et le TEAC.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"ss-help__box rv d2\">\n\t\t\t\t\t\t<span class=\"ss-help__btag\">Litige<\/span>\t\t\t\t\t\t<h3 class=\"ss-help__bt\">Un litige jusqu&#039;au bout<\/h3>\n\t\t\t\t\t\t<p class=\"ss-help__bd\">D\u00e9fense devant les juridictions contentieuses-administratives et, le cas \u00e9ch\u00e9ant, devant les instances europ\u00e9ennes.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"ss-flow\">\n\t<div class=\"ss-flow__i\">\n\t\t<div class=\"ss-flow__head rv\">\n\t\t\t\t\t\t\t<div class=\"eyebrow\">Notre m\u00e9thode de travail<\/div>\n\t\t\t\t\t\t<h2 class=\"ss-flow__t\">D\u00e9fense <em>par un avocat.<\/em><\/h2>\n\t\t<\/div>\n\t\t<div class=\"ss-flow__steps rv d1\">\n\t\t\t\t\t\t\t<div class=\"ss-flow__step\">\n\t\t\t\t\t<div class=\"ss-flow__dot\">1<\/div>\n\t\t\t\t\t<div class=\"ss-flow__st\">Lecture du dossier<\/div>\n\t\t\t\t\t<div class=\"ss-flow__sd\">Nous analysons ce que r\u00e9clame l&#039;administration fiscale, sur quelle base elle s&#039;appuie et quelles sont les possibilit\u00e9s de contestation.<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"ss-flow__step\">\n\t\t\t\t\t<div class=\"ss-flow__dot\">2<\/div>\n\t\t\t\t\t<div class=\"ss-flow__st\">Strat\u00e9gie d&#039;intervention<\/div>\n\t\t\t\t\t<div class=\"ss-flow__sd\">All\u00e9gations, recours ou r\u00e9clamation \u00e9conomique et administrative, selon ce qui vous convient le mieux.<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"ss-flow__step\">\n\t\t\t\t\t<div class=\"ss-flow__dot\">3<\/div>\n\t\t\t\t\t<div class=\"ss-flow__st\">Recours en justice si n\u00e9cessaire<\/div>\n\t\t\t\t\t<div class=\"ss-flow__sd\">Nous d\u00e9fendons votre position devant les tribunaux \u00e9conomiques et administratifs, les juridictions contentieuses et les instances europ\u00e9ennes.<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<div class=\"ss-flow__cta rv d2\">\n\t\t\t<a href=\"https:\/\/www.rieraconsulting.es\/fr\/contact\/\" class=\"btn-p\">R\u00e9servez votre premi\u00e8re consultation<svg width=\"16\" height=\"16\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M5 12h14M13 5l7 7-7 7\"\/><\/svg><\/a>\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"ss-creds\">\n\t<div class=\"ss-creds__i\">\n\t\t<div class=\"ss-creds__head rv\">\n\t\t\t<h2 class=\"ss-creds__t\">Pourquoi choisir <em>Riera Consulting ?<\/em><\/h2>\n\t\t<\/div>\n\t\t<div class=\"ss-creds__grid\">\n\t\t\t\t\t\t\t<div class=\"ss-cred rv\">\n\t\t\t\t\t<div class=\"ss-cred__ico\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 22s8-4 8-10V5l-8-3-8 3v7c0 6 8 10 8 10z\"\/><\/svg><\/div>\n\t\t\t\t\t<h3 class=\"ss-cred__t\">Une combativit\u00e9 av\u00e9r\u00e9e<\/h3>\n\t\t\t\t\t<p class=\"ss-cred__d\">Nous ne nous contentons pas de faire valoir nos arguments : nous menons des actions en justice contre l&#039;administration fiscale et, lorsque cela s&#039;est av\u00e9r\u00e9 n\u00e9cessaire, nous avons saisi la Commission europ\u00e9enne \u00e0 l&#039;encontre de l&#039;Espagne afin de mettre fin aux discriminations fiscales.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"ss-cred rv d1\">\n\t\t\t\t\t<div class=\"ss-cred__ico\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8z\"\/><polyline points=\"14 2 14 8 20 8\"\/><line x1=\"16\" y1=\"13\" x2=\"8\" y2=\"13\"\/><line x1=\"16\" y1=\"17\" x2=\"8\" y2=\"17\"\/><\/svg><\/div>\n\t\t\t\t\t<h3 class=\"ss-cred__t\">Rigueur doctrinale<\/h3>\n\t\t\t\t\t<p class=\"ss-cred__d\">Une doctrine propre publi\u00e9e (Aranzadi 2024) et une vocation universitaire : des arguments techniques solides, et non des formules g\u00e9n\u00e9riques.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"ss-cred rv d2\">\n\t\t\t\t\t<div class=\"ss-cred__ico\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 21v-2a4 4 0 0 0-4-4H8a4 4 0 0 0-4 4v2\"\/><circle cx=\"12\" cy=\"7\" r=\"4\"\/><\/svg><\/div>\n\t\t\t\t\t<h3 class=\"ss-cred__t\">Relation directe<\/h3>\n\t\t\t\t\t<p class=\"ss-cred__d\">Votre dossier est g\u00e9r\u00e9 par l&#039;avocat fiscaliste qui assure votre d\u00e9fense. Vous savez \u00e0 qui vous avez affaire. <\/p>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"faqs faqs--full\">\n\t<div class=\"faqs__i\">\n\t\t<div>\n\t\t\t<div class=\"rv\">\n\t\t\t\t<div class=\"eyebrow\" style=\"margin-bottom:16px\">Preguntas frecuentes<\/div>\n\t\t\t\t<h2 class=\"faqs__t\">Vos questions <em>trouvent ici une r\u00e9ponse.<\/em><\/h2>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>J&#039;ai re\u00e7u une lettre du fisc, que dois-je faire ? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">Tout d&rsquo;abord : ne l&rsquo;ignorez pas et respectez les d\u00e9lais. Apportez-la-nous et nous la lirons avec vous : nous vous expliquerons ce qu&rsquo;on vous demande, sur quoi cela repose et quelles sont vos possibilit\u00e9s de d\u00e9fense avant de r\u00e9pondre quoi que ce soit. <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>Puis-je faire appel d&#039;une sanction ou d&#039;une d\u00e9cision de liquidation que je juge injuste ? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">Oui. Il existe plusieurs voies de recours (recours en r\u00e9vision, r\u00e9clamation \u00e9conomique et administrative, voie contentieuse) et nous choisissons celle qui vous convient le mieux. Une d\u00e9cision de liquidation n&rsquo;est pas d\u00e9finitive.  <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>Jusqu&#039;o\u00f9 peut-on aller en justice contre le Tr\u00e9sor public ? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">Aussi loin qu&rsquo;il le faudra. Nous intentons des actions devant les tribunaux \u00e9conomiques et administratifs, les juridictions contentieuses-administratives et, le cas \u00e9ch\u00e9ant, les instances europ\u00e9ennes. Nous l&rsquo;avons d\u00e9j\u00e0 fait.  <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>De quel d\u00e9lai disposez-vous pour r\u00e9pondre \u00e0 une mise en demeure ? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">Ils sont g\u00e9n\u00e9ralement courts et ne peuvent \u00eatre prolong\u00e9s, et leur non-respect limite consid\u00e9rablement la d\u00e9fense. C&rsquo;est pourquoi il convient d&rsquo;agir d\u00e8s r\u00e9ception de la notification. <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"fcta\">\n\t<div class=\"fcta__i rv\">\n\t\t<div>\n\t\t\t<h3 class=\"fcta__t\">Si le fisc vous a \u00e9crit, <em>discutons-en au plus vite.<\/em><\/h3>\n\t\t<\/div>\n\t\t<div class=\"fcta__right\">\n\t\t\t<p class=\"fcta__s\">Un avocat fiscaliste examine votre dossier et vous indique quelles sont vos possibilit\u00e9s de d\u00e9fense.<\/p>\n\t\t\t<div class=\"fcta__btns\">\n\t\t\t\t<a href=\"https:\/\/www.rieraconsulting.es\/fr\/contact\/\" class=\"btn-p\">\n\t\t\t\t\tConsulter mon dossier\t\t\t\t\t<svg width=\"16\" height=\"16\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M5 12h14M13 5l7 7-7 7\"\/><\/svg>\n\t\t\t\t<\/a>\n\t\t\t\t<a href=\"tel:+34965929194\" class=\"btn-g\">965 92 91 94<\/a>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1358","page","type-page","status-publish","hentry"],"acf":{"seo_title":"","seo_description":"","seo_og_image":null,"json-ld":"","seo_noindex":false},"_links":{"self":[{"href":"https:\/\/www.rieraconsulting.es\/fr\/wp-json\/wp\/v2\/pages\/1358","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rieraconsulting.es\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.rieraconsulting.es\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.rieraconsulting.es\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rieraconsulting.es\/fr\/wp-json\/wp\/v2\/comments?post=1358"}],"version-history":[{"count":0,"href":"https:\/\/www.rieraconsulting.es\/fr\/wp-json\/wp\/v2\/pages\/1358\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.rieraconsulting.es\/fr\/wp-json\/wp\/v2\/media?parent=1358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}