Economic-administrative appeal against Audit settlements

General Data


Economic-administrative appeal against Audit settlements

Type of procedure





Review procedure resolved by the Economic-Administrative Courts, which are independent from the Tax Agency . The body of the Tax Agency which issued the contested decision should receive the written economic-administrative claim when it is lodged as a single or first application and should transfer it together with the file within a period of one month. The file may be accompanied by a report. If the written claim also includes declarations, the body which issued the decision can partially or totally cancel the contested decision within a period of one month in order to transfer 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 (Presentation via the e-Office is mandatory if the claimant is obliged to receive communications and notifications electronically)

  • AEAT offices

  • Post offices

  • Other places stipulated by article 16 of Law 39/2015


Written claim, to which a copy of the contested decision shall be attached along with any evidence deemed relevant.

Procedure/service stages

  • Start: Presentation of the complaint to the body that issued the decision. When the complaint includes declarations, this body can cancel the administrative decision before sending the file to the Court.

  • Procedure: Sending the file and claim to the Economic-Administrative Court and processing of the ruling by the Court. The Economic-Administrative Court shall inform the interested parties within a period of one month, so that during this time they can submit any declarations in writing (if they were not included in the written claim that was filed) together with any evidence deemed relevant. The Economic-Administrative Court can request a report from the body that issued the contested decision. Testimonies, expert opinions and any other declared evidence shall be examined, provided that they are related to the relevant facts.

  • Completion: 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 ruling issued by the competent Economic-administrative Court, which may accept, reject or declare the claim inadmissible.

Resolution deadline

1 Year/s

Resolution body

Economic-Administrative Courts


Optional appeal for cancellation in the cases exclusively stipulated by law (article 239.6 of the General Tax Act 58/2003), with the same economic-administrative body within a period of 15 days from notification. Prior to that of the ordinary appeal.

Extraordinary appeal for review, within a period of three months, against final decisions of the Tax Administration and against the final decisions of the economic-administrative bodies when one of the circumstances stipulated in article 244 of Law 58/2003 is involved.

Ordinary appeal against rulings issued at the first instance, with the Central Economic-Administrative Court within a period of one month from the day following notification of the rulings.

Judicial review appeal within a period of two months, in accordance with article 46 of Law 29/1998, dated 13 July, which governs the jurisdiction of judicial reviews.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish 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

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.

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)