Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: Review of Inspection rulings that are legally null and void
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 998050
Description: Procedure to declare null and void tax rulings for which the administrative procedure has finalised or which have not been resolved within the deadline, in the following circumstances: a) When they damage the rights and liberties derived through constitutional protection. b) When they have been passed by authorities clearly not authorised, whether due to the subject matter or the geographical territory. c) When they have an impossible content. d) When they constitute criminal offence or are issued as a consequence of these. e) When they have been issued with total disregard for the legal procedure established and the regulations that contain the essential rules for the establishment of the will of collective entities. f) Rulings that are expressly or presumed to be contrary to law by which faculties or rights are acquired when the fundamental requirements for their acquisition are missing. g) Anything else expressly established by law.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

Instigating party

Recipient interested party

Recipient office

Documents

When the procedure is initiated by the interested party, written notification will be sent to the entity that issued the ruling for which review is requested.

Deadline for resolution

1 Year(s)

Administrative silence interested party

Negative

Administrative silence office

Expiry

Competent bodies

End of procedure

Appeals

Contentious-administrative appeal within a period of two months in accordance with article 46, Law 29/1998, dated 13 July, which regulates the contentious-administrative jurisdiction.

Basic Regulations

Place of submission

Stages of procedure

Start: Automatically by the Administration, in agreement with the authority that issued the ruling or its immediately superior entity, or at the request of the interested party, via writ sent to the authority that issued the ruling for which review is requested. Initiation of the automatic process will be notified to the interested party. Proceedings requested by interested parties can be declared inadmissible, with justification and without a ruling from the advisory body, when the ruling has not been declared final in the administrative procedure or if the application is not based on any of the indicated motives for annulment or if it is manifestly unfounded, as well as if other applications of the same nature have already been dismissed due to a question of grounds.
Procedure: Hearing will be granted during a period of fifteen days to the interested party and to other people whose rights are recognised by the ruling or whose interests are affected by the ruling, so that they may present any arguments and relevant documents or receipts. Following hearing, the competent authority will make a resolution proposal. A ruling will be requested from the State Council in relation to the resolution proposal. Annulment will require a favourable ruling from the State Council.
Completion: Resolution issued by the Ministry of Economy and Finances or the corresponding delegated entity. Expiry. Dismissal due to administrative silence if the procedure was initiated by the interested party.

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