Review of Inspection rulings that are legally null and void

General Data


Review of Inspection rulings that are legally null and void

Type of procedure





Procedure to declare null and void tax rulings for which the administrative procedure has finalised or which have not been resolved within the deadline, in the following circumstances: a) When they damage the rights and liberties derived through constitutional protection. b) When they have been passed by authorities clearly not authorised, whether due to the subject matter or the geographical territory. c) When they have an impossible content. d) When they constitute criminal offence or are issued as a consequence of these. e) When they have been issued with total disregard for the legal procedure established and the regulations that contain the essential rules for the establishment of the will of collective entities. f) Rulings that are expressly or presumed to be contrary to law by which faculties or rights are acquired when the fundamental requirements for their acquisition are missing. g) Anything else expressly established by law.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Ex officio

Applicant: Administration

Place of presentation

  • Online

  • AEAT offices

  • Post Office

  • Other places authorised under article 16 of Law 39/2015


When the procedure is initiated by the interested party, written notification will be sent to the entity that issued the ruling for which review is requested.

Procedure/service stages

  • Start: Automatically by the Administration, in agreement with the authority that issued the ruling or its immediately superior entity, or at the request of the interested party, via writ sent to the authority that issued the ruling for which review is requested. Initiation of the automatic process will be notified to the interested party.
    Proceedings requested by interested parties can be declared inadmissible, with justification and without a ruling from the advisory body, when the ruling has not been declared final in the administrative procedure or if the application is not based on any of the indicated motives for annulment or if it is manifestly unfounded, as well as if other applications of the same nature have already been dismissed due to a question of grounds.

  • Procedure: Hearing will be granted during a period of fifteen days to the interested party and to other people whose rights are recognised by the ruling or whose interests are affected by the ruling, so that they may present any arguments and relevant documents or receipts. Following hearing, the competent authority will make a resolution proposal.
    A ruling will be requested from the State Council in relation to the resolution proposal. Annulment will require a favourable ruling from the State Council.

  • Completion: Resolution issued by the Ministry of Economy and Finances or the corresponding delegated entity.
    Dismissal due to administrative silence if the procedure was initiated by the interested party.

Resolution deadline

1 Year/s

Resolution body

Minister of Economy and Finances or the corresponding delegated entity


Contentious-administrative appeal within a period of two months in accordance with article 46, Law 29/1998, dated 13 July, which regulates the contentious-administrative jurisdiction.

Information concerning electronic procedure

Identification system

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

Interactivity level

Level 4: Electronic processing


Normativa Básica

Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 217. (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 4 a 6. (BOE 27-mayo-2005)