Motion for reversal of Collection decisions.

General Data


Motion for reversal of Collection decisions.

Type of procedure





Local office decisions related to economic-administrative claims can be subject to optional prior motion for reversal. The authority that handed down the decision will be competent to deal with and resolve the appeal against said decision.
If the interested party lodges a motion for reversal, they cannot file an economic-administrative claim until the appeal has been expressly resolved or until it can be considered 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

  • AEAT (Tax Agency) offices.

  • Post offices.

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


Appeal application.

Procedure/service stages

  • Start: Via appeal application, one month from the day after notification of the challenged decision has been made or the day after that on which the procedure is deemed dismissed due to expiration of the deadline without an express resolution having been handed down.
    When lodging the appeal, the interested party will certify that no appeal has been filed against the same decision via an economic-administrative procedure. The appeal application shall include the declarations put forward by the interested party in relation to facts and legal grounds. The appeal will be accompanied by the documents that form the grounds for the appeal.
    The mere filing of a motion for reversal will not suspend the enforcement of the challenged decision. However, at the request of the interested party, enforcement of the challenged decision will be suspended pursuant to the terms set out in the regulations for this procedure.

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

  • End: Via resolution that approves or rejects the appeal.

Resolution deadline

1 Month

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 should be addressed to the administrative body that handed down the decision being challenged.

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

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)

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