PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Economic-administrative claim against Customs and Excise decisions

Review procedure resolved by the economic-administrative courts and entities that are independent of the Tax Agency. The Tax Agency body that declared the appealable decision will be responsible for receiving the first and second-instance economic-administrative claim in writing and for sending it, together with the file, within a period of one month, and may attach a report to the file. If the filing document also includes the declarations, the body that made the decision may partially or fully annul the contested decision within a period of one month, in order to send the file to the Economic-Administrative Court.