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Administrative Procedures
General Information
- Name
-
Revocation of Inspection rulings
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 998041
- Description
-
Special revision procedure, via which the Tax Administration can revoke its rulings in favour of the interested party, in three circumstances:
1. When it is considered that it manifestly infringes the law.
2. When circumstances that occur and affect a specific legal situation demonstrate the legal inadmissibility of the challenged ruling.
3. When carrying out the procedure leads to defencelessness of the interested parties.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Oficio
- Recipient office
-
- Administration
- Documents
-
- The procedure is initiated automatically by the Administration.
- Deadline for resolution
-
6 Month(s)
- Administrative silence office
- Expiry
- Competent bodies
-
- Tax Agency (corresponding department director or immediate superior officer if the ruling was issued by a department director)
- End of procedure
- Si
- Appeals
-
- Contentious-administrative appeal within a period of two months in accordance with article 46, Law 29/1998, dated 13 July, which regulates the contentious-administrative jurisdiction.
- Basic Regulations
-
- Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 219. (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 10 a 12. (BOE 27-mayo-2005)
- Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 219. (BOE 18-diciembre-2003)
- Place of submission
-
- Online
- AEAT offices
- Post Office
- Other places authorised under article 16 of Law 39/2015
- Stages of procedure
-
- Initiation: The procedure will only be initiated automatically by the Administration, without prejudice to the fact that the interested parties can request its initiation sent in writing to the authority that issued the ruling.
- Procedure: The authority that issued the ruling must send a copy of the case, accompanied by a report on the relevant grounds and the appropriateness of the revocation. The interested parties will be granted a hearing within fifteen days. A report will be requested from the legal advice body on the appropriateness of the revocation.
- Completion: Agreement of the director of the corresponding Tax Agency Department to which the authority that issued the ruling answers. If the ruling was issued by a Tax Agency Department Director, said director's immediate superior officer shall be competent. It can also end due to expiry. The revocation of the acts which are subject to an economic-administrative resolution cannot be agreed.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Practica notificaciones
-
- Postal
- Electronic notification by means of Electronic Submission
- Electronic notification by means of Enabled E-mail Address
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Page update date:18/07/2023
