Appeals against Law 39/2015 (Ley 39/2015) and special appeals.
Type of procedure/service
Contracting and patrimonial responsibility
Appeals filed against the agreements established by the contracting, reversal, judicial review or special body in relation to contracting.
Body responsible for the procedure
State Tax Administration Agency (EA0028512)
General information on the procedure/service
Recipient interested party
Document submitted by the interested party.
Deadline for resolution
Administrative silence interested party
Competent Tax Agency bodies.
End of procedure
Judicial review appeal before the competent Contentious-Administrative Court within a period of two months (Article 46 of Law 29/1998 (Ley 29/1998), of 13 July, regulating Judicial Review Jurisdiction).
Special appeal in matters relating to procurement filed before the Central Administrative Court of Contractual Resources, optional and in a period of 15 working days, pursuant to Article 44 of Legislative Royal Decree 3/2011, of 14 November.
Other places authorised under article 16.4 of Law 39/2015 (Ley 39/2015).
Stages of procedure
Start: Appearance of the interested party.
Formalities: Hearing with the appealing party and other interested parties.
End: The procedure will conclude with any of the following decisions made by the contracting body: Full or partial upholding or dismissal.
The ruling deadlines shall be the following:
- Appeals against Law 39/2015 (Ley 39/2015): One month.
- Special Appeal: Legislative Royal Decree 3/2011 approving the Consolidated Text of the Law on Public Sector Contracts: 15 working days.
Execution: Decisions and documents aimed at fulfilling the decision made by the contracting body.