Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name

Motion for reversal against Customs and Excise decisions

Type of procedure/service

Tax information

Subject

Taxes

SIA code

998014

Description

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.

Body responsible for the procedure

State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Interesado

Recipient interested party

Citizen
Business

Requisitos del solicitante

Presentación del escrito de interposición en los plazos y con el contenido exigido. Los datos, informes o antecedentes obtenidos por la Administración tributaria en el desempeño de sus funciones tienen carácter reservado y sólo podrán ser utilizados para la efectiva aplicación de los tributos o recursos cuya gestión tenga encomendada y para la imposición de las sanciones que procedan, sin que puedan ser cedidos o comunicados a terceros, salvo en los supuestos establecidos en el artículo 95 de la Ley 58/2003, de 17 de diciembre, General Tributaria. Más información sobre la protección de datos en la Agencia Tributaria en https://sede.agenciatributaria.gob.es/Sede/condiciones-uso-sede-electronica/datos-personales.html

Documents

Filing document

Deadline for resolution

1 Month(s)

Más información sobre plazos

Los períodos de interrupción justificada que se especifiquen reglamentariamente, las dilaciones en el procedimiento por causa no imputable a la Administración Tributaria, y los períodos de suspensión del plazo que se produzcan conforme a lo previsto en esta Ley no se incluirán en el cómputo del plazo de resolución.

Administrative silence interested party

Negative

Competent bodies

Tax Agency

End of procedure

Appeals

Economic-administrative claim: Application period: One month from the day following notification of the resolution of the motion for reversal or from the day following that on which it is deemed to be dismissed. It shall be addressed to the administrative body that made the appealable decision.

Basic Regulations

Regulations applicable to online processing

Resolución de 11 de diciembre de 2001, de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se regula la presentación por vía telemática de recursos de reposición y otras solicitudes de carácter tributario. (BOE 28-diciembre-2001)

Regulations approving inclusion of procedure or service in the register

Resolución de 11 de diciembre de 2001, de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se regula la presentación por vía telemática de recursos de reposición y otras solicitudes de carácter tributario. (BOE 28-diciembre-2001)

Place of submission

Online
Tax Agency offices
Post offices
Other places included in Article 16 of Law 39/2015

Stages of procedure

Start: By means of a filing document, within a period of one month from the day following the notification date of the appealable decision or following the day on which the proceedings can be deemed to have been dismissed due to expiry of the established deadline without an express ruling having been given. On lodging the appeal, the interested party must state that he/she has not contested the same decision via the economic-administrative channel. The filing document shall include the declarations made by the interested party on de facto or de jure issues. This filing document will be accompanied by the documents that serve as a basis for the purpose of the procedure. The mere filing of a motion for reversal will not suspend the enforcement of the contested decision. Nonetheless, the enforcement of the contested decision under the terms indicated in the regulations of this procedure will be suspended at the request of the interested party.
Procedure: The reversal will subject all the issues contained in the action, whether or not addressed in the appeal, to disclosure to the competent body for its ruling, although the initial situation of the appellant can not be impaired.
End: By means of a ruling in which the filed appeal is upheld or dismissed.

URl for online processing