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Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Filing of Economic-Administrative Appeals among individuals

Type of procedure/service
Revision of administrative acts and resources
Subject
Appeals and claims
SIA code
998150
Description

Claims referring to withholdings, payments on account, the right to tax onto a third party, with regard to the obligation to issue and submit invoices, and relationships between the alternate third part liable to pay taxes and the taxpayer (General Act on Taxation 58/2003, section 235.4)

Body responsible for the procedure
Central Administrative Court for Tax and Economic Appeals (E00127205)

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