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Administrative Procedures
General Information
- Name
-
Declaration of detrimental nature of voidable Collection decisions.
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 992900
- Description
-
Procedure through which the Tax Agency can declare detrimental to the public interest its decisions and resolutions in favour of the interested parties that incur in any infringement of law, in order to subsequently challenge them in the contentious-administrative courts.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Oficio
- Recipient office
-
- Administration
- Documents
-
- The procedure is initiated automatically by the local office.
- Deadline for resolution
-
3 Month(s)
- Administrative silence office
- Expiry
- Competent bodies
-
- Tax Agency President
- End of procedure
- Si
- Appeals
-
- No procede
- Basic Regulations
-
- Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 218. (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. Artículos 7 a 9. (BOE 27-mayo-2005)
- Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 218. (BOE 18-diciembre-2003)
- Place of submission
-
- None. This is initiated by the local office.
- Stages of procedure
-
- Start: Automatically by the local office.
- Procedure: A 15 days hearing period will be granted to those who appear as interested parties in the procedure. A resolution proposal will be formulated and a report requested from the corresponding legal assessment body as regards the appropriateness of declaring the decision null and void.
- End: By means of the resolution adopted by the Ministry of Finance and Civil Service or the delegated body. The declaration of harmfulness can not be adopted after four years have elapsed from the notification date of the administrative decision. It can also end due to expiry.
- 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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Ministry of Finance and Civil Service
Page update date:18/07/2023
