Economic-administrative appeal against Tax Management decisions.

General Data


Economic-administrative appeal against Tax Management decisions.

Type of procedure





Review procedure resolved by the Economic-Administrative Courts, which are independent from the Tax 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 application also includes declarations, the authority that handed down the challenged decision may partially or fully annul the challenged decision within one month, sending the case to the Economic-Administrative Courts.

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Company - Citizen

Place of presentation

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

  • AEAT offices

  • Post Office

  • Other places in Article 16 of Law 39/2015


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

  • Conclusion: 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).

Resolution deadline

6 Month/s

Resolution body

Economic-administrative courts


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.

Optional appeal for cancellation exclusively in legally established cases (Article 241-b of the General Tax Act 58/2003), before the same economic-administrative body within a period of fifteen 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.

Information concerning electronic procedure

Identification system

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

Interactivity level

Level 4: Electronic processing


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 03-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.