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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)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Citizen
- Business
- Deadline for resolution
-
3 Month(s)
- Administrative silence interested party
- None
- Competent bodies
-
- Tax Agency
- End of procedure
- No
- Appeals
-
- None
- Basic Regulations
-
- Ley 7/2012, de 29 de octubre, de modificación de la normativa tributaria y presupuestaria y de adecuación de la normativa financiera para la intensificación de las actuaciones en la prevención y lucha contra el fraude. Art. 7 (BOE 30-octubre-2012).
- Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas (BOE 02-octubre-2015).
- Ley 7/2012, de 29 de octubre, de modificación de la normativa tributaria y presupuestaria y de adecuación de la normativa financiera para la intensificación de las actuaciones en la prevención y lucha contra el fraude. Art. 7 (BOE 30-octubre-2012).
- Place of submission
-
- Online
- AEAT offices
- Post Office
- Other places specified in Article 16 of Law 39/2015
- Stages of procedure
-
- Start: By filing an appeal, within one month, if the decision appealed against was stated. If the decision was inferred by administrative silence, the time allowed will be three months, to be counted, for the appellant and any other interested parties, from the day after the administrative silence became effective.
- Procedure: The body immediately superior to the one which issued the decision will be responsible for this procedure.
- Conclusion: By a resolution approving or rejecting the appeal.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Practica notificaciones
-
- Postal
- Electronic notification by means of Electronic Submission
- Electronic notification by means of Enabled E-mail Address
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Links to important information of the Ministry of Finance and Civil Service
Ministry of Finance and Civil Service
Page update date:18/07/2023
