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Administrative Procedures

General Information


Filing of Economic-Administrative Appeals among individuals

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

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)

General information on the procedure/service

Instigating party
  • Interesado
Recipient interested party
  • Citizen
  • Business
  • All opportune ones, according to the articles 235, 236 and 241 from the Law 58/2003, from December 17th, General Tributaria, without it affecting that the evidence is limited in the Economic-Administrative appeal
Deadline for resolution

1 Year(s)

Administrative silence interested party
Competent bodies
  • Central Economic-Administrative Courts, Regional and Local (acting in Plenary, Pannels or unipersonally)
End of procedure
  • Annulation Claim in the exclusive cases legally dictated (article 239.6 from the Law 58/2003, General Tributaria (General Tax Law)), which is interposed before the same Economic-Administrative organ within the 15 day deadline beginning the day of the notification.
  • Ordinary appeal against the ressolutions dictated in first instance interposed before the Central Economic-Administrative Court within one month of the day after the ressolution notification (article 241 from the Law 58/2003, General Tributaria (General Tax Law)).
  • Quarrelsome-Administrative claim against ressolutions dictated in a unique instance or that solve ordinary appeals. It will be interposed before the competent Quarrelsome-Administrative Court within a two month deadline (article 46 from the LJCA Law 29/1998)
Basic Regulations
  • Ley 58/2003, de 17 de diciembre, General Tributaria, Fecha BOE 18/12/2003, BOE nº 302
  • Real Decreto 520/2005, de 13 de mayo, Reglamento general en materia de revisión en vía administrativa. Fecha BOE 27/05/2005, BOE nº 126
  • Orden EHA/2784/2009, de 8 de octubre, por la que se regula la interposición telemática de las reclamaciones económico-administrativas y se desarrolla parcialmente la disposición adicional decimosexta de la Ley 58/2003, de 17 de diciembre, General Tributaria, sobre utilización de medios electrónicos, informáticos y telemáticos en las reclamaciones económico-administrativas, Fecha BOE 16/10/2009, BOE nº 250
Place of submission
  • Presential in any of the offices referred to in the article 38.4 of the Law 30/1992. In a telematicly manner and though the secondary venue of the Economic-Administrative Courts
Stages of procedure
  • According to what’s defined in the Law 58/2003 General Tributaria (General Tax Law) from December 17th, and the Administrative Revision General Regulation approved by the Royal Decree 520/2005, from May 13th
URl for online processing
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Identification system(s)
  • Electronic DNI
  • Digital certificate
  • Clave PIN
Integrado en Clave
Practica notificaciones
  • Postal
Sujeto a tasas
Level of interactivity
Level 4: Online procedure

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