Ministry of Finance and Civil ServicePORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA Y FUNCIÓN PÚBLICA

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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
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
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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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