PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Motion for reversal against Customs and Excise decisions

Tax administration decisions susceptible to economic-administrative claims may be subject firstly to an optional motion for reversal. The body that made the appealed decision will be the competent body for acknowledging and ruling on the appeal.

If the interested party files a motion for reversal, it may not file an economic-administrative claim until a ruling has been expressly given on the appeal or until it can be considered as dismissed due to administrative silence.