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Administrative Procedures

General Information

Name

Appeal against penalties for breaches of Article 7 of Law 7/2012.

Type of procedure/service
Revision of administrative acts and resources
Subject
Appeals and claims
SIA code
201612
Description

The procedure to penalise breaches of the limitations on cash payments will be governed by the Law 39/2015, of 1 October, on the common Administrative Procedure of Public Administration.

The State Tax Agency is responsible for processing and resolving this penalty procedure throughout the territory of Spain.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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