Economic-administrative claim against Tax Administration actions

Denomination

Economic-administrative claim against Tax Administration actions

Procedure type

Taxation

Subject

Taxes

Purpose

Review procedure resolved by the Economic Courts – Administrative, independent bodies of the State Tax Administration Agency. The economic-administrative appeal application shall be received, in the first or sole instance, by the Tax Agency authority that handed down the challenged decision; said authority shall send it within a period of one month, together with the case file and, optionally, a report. If the appeal also includes the allegations, the body that issued the act may partially or totally annul the contested act within a period of one month to send the file to the Economic Court. – Administrative.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics. (Presentation via the e-Office is mandatory if the claimant is obliged to receive communications and notifications electronically).

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

The appeal application must include a copy of the challenged decision, as well as any evidence considered relevant.

Phases of the procedure/service

Start: Filing of the claim with the body that made the decision. When the claim includes declarations, this body may annul the administrative decision before sending the case to the court.

Procedure: Sending the case and the appeal to the Economic Administrative Court and the court resolution procedure. The Economic-Administrative Courts will notify the interested party within the deadline of one month so that the party may, within this deadline, present an application with declarations (if no declarations were formulated in the appeal application) in addition to relevant evidence. If the appeal is processed using the abridged procedure, the authority that handed down the challenged decision will notify the interested parties during the appeal presentation period. The Economic-Administrative Courts can request a report from the authority that handed down the challenged decision. Witnesses, experts and declarations by the parties pertaining to the relevant facts will be heard.

End: Due to waiving the right on which the claim is based; the abandonment of the petition or application; the expiry of the application; an out-of-court settlement of the claim; or a resolution handed down by the competent Economic-Administrative Court, which may accept, reject or declare the claim inadmissible. The deadline for the ruling is six months in the case of abridged proceedings (regulated by Articles 245-248 of the General Tax Act 58/2003 of 17 December) or an extraordinary appeal for review (Article 244 of the General Tax Act), and one year in the case of single or first-instance proceedings (Articles 235-240 of the General Tax Act), or an ordinary appeal to an intermediate appellate court (Article 241 of the General Tax Act).

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

Economic-administrative courts

Resources

Extraordinary appeal for review within a period of three months against the final decisions of the tax administration and against the final resolutions of economic-administrative bodies in the event of any of the circumstances established in Article 244 of Law 58/2003 (Ley 58/2003).

Judicial review appeal within a period of two months pursuant to Article 46 of Law 29/1998 of 13 July, regulating Judicial Review Jurisdiction.

Appeal for annulment in the exclusive cases provided for by law (article 241 bis of Law 58/2003, General Tax Law), before the same economic administrative body within 15 days from notification.

Ordinary appeal against resolutions handed down in the first instance before the Central Economic-Administrative Courts within a period of one month as from the day following notification of the resolutions.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing