PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Economic-administrative claim against the declaration of prescription of the refund right.

Review procedure resolved by the Economic-Administrative Courts, which are independent from the Tax Agency . The economic-administrative appeal application shall be received, in the first or sole instance, by the Tax Agency authority that handed down the challenged decision; said authority shall send it within a period of one month, together with the case file and, optionally, a report. If the appeal application also includes declarations, the authority that handed down the challenged decision may partially or fully annul the challenged decision within one month, sending the case to the Economic-Administrative Courts.