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Administrative Procedures

General Information


Filing of appeals, procedural issues or suspension requests with regard to the processing of Economic-Administrative appeals

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

Interposition of appeals (art. 241.1 LGT); of annulation claims (art. 241 bis LGT); of suspension incidents (art. 43.5 and 44.5 from the R.D. 520/2005); of appearance incidents (art. 232.3 LGT); of incidental matters (art. 236.6 LGT); of suspension requests before an Economic-Administrative Court (art. 233.4 and 233.5 LGT) and of ressolution extension (art. 69 from the R.D. 520/2005)

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)
  • 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
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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