Procedure

Economic-administrative claim against Customs and Excise decisions

General Data

Name

Economic-administrative claim against Customs and Excise decisions

Type of procedure

Taxpayer

Subject

Taxes

Object

Review procedure resolved by the economic-administrative courts and entities that are independent of the Tax Agency. The Tax Agency body that declared the appealable decision will be responsible for receiving the first and second-instance economic-administrative claim in writing and for sending it, together with the file, within a period of one month, and may attach a report to the file. If the filing document also includes the declarations, the body that made the decision may partially or fully annul the contested decision within a period of one month, in order to send the file to the Economic-Administrative Court.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online

  • AEAT (Tax Agency) offices.

  • Post offices.

  • Other places established in Article 16 of Law 39/2015 (Ley 39/2015)

Documents

Filing document to which a copy of the contested decision will be attached, in addition to the proof considered as relevant.

Procedure/service stages

  • 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. 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 with single-person entities (regulated by articles 245-248 of General Tax Act 58/2003 of 17 December) and one year in the case of single or first-instance proceedings (articles 235-240 of the General Tax Act), from the ordinary appeal to an intermediate appellate court (Article 241 of the General Tax Act) and from the extraordinary appeal for review (Article 244 of the General Tax Act).

Resolution deadline

One year(s)

Resolution body

Economic-administrative courts

Appeals

Extraordinary appeal for review within a period of three months against the final decisions of the tax administration and against the final rulings of economic-administrative bodies in the event of any of the circumstances envisaged in Article 244 of Law 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.

Ordinary appeal lodged with an intermediate appellate court against first-instance rulings before the Central Economic-Administrative Court within a period of one month from the day following notification of the rulings.

Optional appeal for cancellation exclusively in legally envisaged cases (Article 239.6 of General Tax Act 58/2003), before the same economic-administrative body within a period of fifteen days from notification. Prior to the ordinary appeal.

Information concerning electronic procedure

Identification system

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

Interactivity level

Level 4: Electronic processing

Normativa

Normativa de tramitación

Orden EHA/2784/2009, de 8 de octubre, por la que se regula la interposición telemática de las reclamaciones económico-administrativas y se desarrolla parcialmente la disposición adicional decimosexta de la Ley 58/2003, de 17 de diciembre, General Tributaria, sobre utilización de medios electrónicos, informáticos y telemáticos en las reclamaciones económico-administrativas. (BOE 16-octubre-2009)

Normativa Básica

Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 226 a 249. (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. (BOE 27-mayo-2005)

Resolución de 21 de diciembre de 2005, de la Secretaría de Estado de Hacienda y Presupuestos y Presidencia de la Agencia Estatal de Administración Tributaria, por la que se dictan criterios de actuación en materia de suspensión de la ejecución de los actos impugnados mediante recursos y reclamaciones y de relación entre los Tribunales Económico-Administrativos y la Agencia Estatal de Administración Tributaria. (BOE 3-enero-2006))

Instrucción 2 /2006, de 28 de marzo de 2006, de la Dirección General de la Agencia Estatal de Administración Tributaria, sobre interposición, tramitación, resolución y ejecución de resoluciones de recursos de reposición, reclamaciones económico administrativas y recursos contencioso-administrativos.

Orden EHA/2784/2009, de 8 de octubre, por la que se regula la interposición telemática de las reclamaciones económico-administrativas y se desarrolla parcialmente la disposición adicional decimosexta de la Ley 58/2003, de 17 de diciembre, General Tributaria, sobre utilización de medios electrónicos, informáticos y telemáticos en las reclamaciones económico-administrativas. (BOE 16-octubre-2009)