Procedure

Economic-administrative appeal against Collection decisions

General Data

Name

Economic-administrative appeal against Collection decisions

Type of procedure

Tax

Subject

Taxes

Object

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

  • AEAT (Tax Agency) offices.

  • Post offices.

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

Documents

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. 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.

Resolution deadline

1 Year

Resolution body

Economic-administrative courts

Appeals

Judicial review appeal within a period of two months pursuant to Article 46 of Law 29/1998 (Ley 29/1998) of 13 July, regulating judicial review jurisdiction.

Optional appeal for cancellation exclusively in legally established cases (Article 241 of General Tax Act 58/2003), lodged with the same economic-administrative body within a period of fifteen days from notification.Prior to that of the ordinary appeal.

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),

Ordinary appeal against resolutions handed down in first instance, lodged with the Central Economic-Administrative Court within a period of one month as from the day following that of notification of the resolutions (Article 241, Law 58/2003 (Ley 58/2003), General Tax Act).

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

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))

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)

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)