PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• Appeal application.

1 Month(s)

• Tax Agency

• 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 should be addressed to the administrative body that handed down the decision being challenged.

• Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 213 a 215 y 222 a 225. (BOE 18-diciembre-2003)
• Real Decreto 520/2005, de 13 de mayo, por el que se aprueba el Reglamento general de desarrollo de la Ley 58/2003, de 17 de diciembre, General Tributaria, en materia de revisión en vía administrativa. Artículos 1 a 3, 21 a 27. (BOE 27-mayo-2005)

• 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)

• Online
• AEAT (Tax Agency) offices.
• Post offices.
• Other places established in Article 16 of Law 39/2015 (Ley 39/2015)

• Start: Via appeal application, one month from the day after notification of the challenged decision has been made or the day after that on which the procedure is deemed dismissed due to expiration of the deadline without an express resolution having been handed down. When lodging the appeal, the interested party will certify that no appeal has been filed against the same decision via an economic-administrative procedure. The appeal application shall include the declarations put forward by the interested party in relation to facts and legal grounds. The appeal will be accompanied by the documents that form the grounds for the appeal. The mere filing of a motion for reversal will not suspend the enforcement of the challenged decision. However, at the request of the interested party, enforcement of the challenged decision will be suspended pursuant to the terms set out in the regulations for this procedure.
• Procedure: The reversal will subject to all the issues contained in the action, whether or not addressed in the appeal, to disclosure to the competent body for its resolution, although the initial situation of the appellant cannot be impaired.
• End: Via resolution that approves or rejects the appeal.

• On-line processing

• Electronic DNI
• Digital certificate
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Digital Services via the Single Authorised Email Address (DEHú)