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You must take into account that only the following grounds for challenge are admissible against the enforcement order:

1. Total extinguishment of the debt or prescription of the right to demand payment.

2. Request for deferment, instalments or compensation in the voluntary period and other causes for suspension of the collection procedure.

3. Failure to notify the settlement.

4. Cancellation of settlement.

5. Error or omission in the content of the enforcement order that prevents the identification of the debtor or the enforced debt.

Once you have been notified of the enforcement order, if you are not satisfied and wish to appeal, you must choose, within a maximum period of one month from the day following receipt of this notification, between submitting:

• A appeal for reconsideration , before the body that issued this act, through a written document that will express the reasons why you do not agree with it, and the mention of not having filed an economic administrative claim. It must also contain the following information:

  • Your name or trade name and NIF, and in the case you act through a representative, also the name and NIF of your representative. If you want the notifications produced in relation to the appeal to be sent to a place other than your tax address, them give the address to which you want them to be sent.

  • The act being appealled, its date and the file number.

  • The place, date and signature.

  If you need to consult the file in order to be able to state the reasons why you are not satisfied with the act, you can go to the above-mentioned office where it will be made available to you.

• An economic-administrative claim , by means of a letter addressed to the Body that issued this act, which must contain, at least, the information indicated above. This economic-administrative claim will be resolved by the competent Economic-Administrative Tribunal, an independent body of the Tax Agency.