Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name

Motion for reversal against the declaration of prescription of the refund right.

Type of procedure/service

Tax information

Subject

Taxes

SIA code

998031

Description

Local office decisions related to economic-administrative claims can be subject to optional prior motion for reversal. The authority that handed down the resolution will be competent to deal with and resolve the appeal against said resolution.

If the interested party lodges a motion for reversal, they cannot file an economic-administrative claim until the appeal has been expressly resolved or until it can be considered 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

Appeal application.

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 challenged decision or from the date on which the proceedings or the prior motion for reversal are deemed resolved. It should be addressed to the administrative body that handed down the decision being challenged.

Basic Regulations

Place of submission

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

Stages of procedure

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 can not be impaired.
End: Via resolution that approves or rejects the appeal.

URl for online processing