Administrative Procedures: Ministry of Finance

Administrative Procedures

Name: 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
Subject: Appeals and claims
SIA code: 998151
Description: Interposición de recursos de alzada ( art. 241.1 LGT ); de recursos de anulación (art. 241 bis LGT ); de incidentes sobre suspensiones (art. 43.5 y 44.5 del R.D. 520/2005); de incidentes de personación (art. 232.3 LGT); solicitudes de suspensión ante un TEA (artículo 233.4 y 233.5 LGT) y extensión de las resoluciones (art. 69 del R.D. 520/2005)
Body responsible for the procedure: Central Administrative Court for Tax and Economic Appeals (E00127205)

Instigating party

Recipient interested party

Documents

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

Negative

Competent bodies

Central Economic-Administrative Courts, Regional and Local (acting in Plenary, Pannels or unipersonally)

End of procedure

Appeals

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

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