Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name

Motion for reversal of Audit settlements.

Type of procedure/service

Tax information

Subject

Taxes

SIA code

998016

Description

Rulings of the Tax Administration related to economic-administrative appeal can be subject to optional prior appeal for reversal. The authority that issued the ruling will be competent to deal with and resolve the appeal against said ruling.

If the interested party lodges an appeal for reversal, they cannot file an economic-administrative appeal until the appeal has been expressly resolved or until it can be considered dismissed due to administrative silence.

Body responsible for the procedure

State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Interesado

Recipient interested party

Citizen
Business

Requisitos del solicitante

Presentación del escrito de interposición en los plazos y con el contenido exigido. Los datos, informes o antecedentes obtenidos por la Administración tributaria en el desempeño de sus funciones tienen carácter reservado y sólo podrán ser utilizados para la efectiva aplicación de los tributos o recursos cuya gestión tenga encomendada y para la imposición de las sanciones que procedan, sin que puedan ser cedidos o comunicados a terceros, salvo en los supuestos establecidos en el artículo 95 de la Ley 58/2003, de 17 de diciembre, General Tributaria. Más información sobre la protección de datos en la Agencia Tributaria en https://sede.agenciatributaria.gob.es/Sede/condiciones-uso-sede-electronica/datos-personales.html

Documents

Appeal lodging document

Deadline for resolution

1 Month(s)

Más información sobre plazos

Los períodos de interrupción justificada que se especifiquen reglamentariamente, las dilaciones en el procedimiento por causa no imputable a la Administración Tributaria, y los períodos de suspensión del plazo que se produzcan conforme a lo previsto en esta Ley no se incluirán en el cómputo del plazo de resolución.

Administrative silence interested party

Negative

Competent bodies

Tax Agency

End of procedure

Appeals

Economic-administrative appeal: Application period: One month from the day following notification of the resolution of the motion for reversal or from the day following that on which it is deemed to be dismissed. Appeals should be addressed to the administrative body that dictated the contested decision.

Basic Regulations

Regulations applicable to online processing

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 1 a 3, 21 a 27. (BOE 27-mayo-2005)

Regulations approving inclusion of procedure or service in the register

Resolución de 11 de diciembre de 2001, de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se regula la presentación por vía telemática de recursos de reposición y otras solicitudes de carácter tributario (BOE 28-diciembre-2001).

Place of submission

Online
AEAT offices
Post Office
Other places authorised under article 16 of Law 39/2015

Stages of procedure

Initiation: Via appeal lodgement document, one month from the day after notification of the challenged ruling has been made or the day after that on which the procedure is deemed dismissed due to expiration of the deadline without an express resolution having been issued. When lodging the appeal, the interested party will certify that no appeal has been filed against the same ruling via an economic-administrative procedure. The appeal document shall include the arguments put forward by the interested party in relation to facts and legal grounds. The appeal will be accompanied by those documents that form the basis for the appeal being made. Lodging the appeal will not prevent enforcement of the challenged ruling. However, at the request of the interested party, enforcement of the challenged ruling will be suspended pursuant to the terms set out in the regulations for this procedure.
Procedure: The reversal submits all questions that arise during the procedure to hearing by the authority competent to issue a resolution, regardless of whether or not they have been included in the appeal; under no circumstances may the initial situation of the applicant be worsened.
Completion: Via resolution that upholds or dismisses the appeal.

URl for online processing