Motion for reversal against Customs and Excise decisions

General Data


Motion for reversal against Customs and Excise decisions

Type of procedure





Tax administration decisions susceptible to economic-administrative claims may be subject firstly to an optional motion for reversal. The body that made the appealed decision will be the competent body for acknowledging and ruling on the appeal.
If the interested party files a motion for reversal, it may not file an economic-administrative claim until a ruling has been expressly given on the appeal or until it can be considered as dismissed due to administrative silence.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online

  • Tax Agency offices

  • Post offices

  • Other places included in Article 16 of Law 39/2015


Filing document

Procedure/service stages

  • Start: By means of a filing document, within a period of one month from the day following the notification date of the appealable decision or following the day on which the proceedings can be deemed to have been dismissed due to expiry of the established deadline without an express ruling having been given.
    On lodging the appeal, the interested party must state that he/she has not contested the same decision via the economic-administrative channel. The filing document shall include the declarations made by the interested party on de facto or de jure issues. This filing document will be accompanied by the documents that serve as a basis for the purpose of the procedure.
    The mere filing of a motion for reversal will not suspend the enforcement of the contested decision. Nonetheless, the enforcement of the contested decision under the terms indicated in the regulations of this procedure will be suspended at the request of the interested party.

  • Procedure: The reversal will subject all the issues contained in the action, whether or not addressed in the appeal, to disclosure to the competent body for its ruling, although the initial situation of the appellant can not be impaired.

  • End: By means of a ruling in which the filed appeal is upheld or dismissed.

Resolution deadline

One month(s)

Resolution body

Tax Agency


Economic-administrative claim: Application period: One month from the day following notification of the resolution of the motion for reversal or from the day following that on which it is deemed to be dismissed. It shall be addressed to the administrative body that made the appealable decision.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing


Normativa de tramitación

RESOLUCIÓN de 11 de diciembre de 2001, de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se regula la presentación por vía telemática de recursos de reposición y otras solicitudes de carácter tributario. (BOE 28-diciembre-2001)

Normativa Básica

Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 213 a 215 y 222 a 225. (BOE 18-diciembre-2003)

Real Decreto 520/2005, de 13 de mayo, por el que se aprueba el Reglamento general de desarrollo de la Ley 58/2003, de 17 de diciembre, General Tributaria, en materia de revisión en vía administrativa. Artículos 1 a 3, 21 a 27. (BOE 27-mayo-2005)