Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name: Review of Collection decisions that are legally null and void
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 998046
Description: Procedure to declare null and void tax decisions for which the administrative procedure has finalised or which have not been resolved within the deadline, in the following circumstances: a) When they damage rights and freedoms with constitutional protection. b) When they have been passed by authorities clearly not authorised, whether due to the subject matter or the geographical territory. c) When they have impossible content. d) When they constitute a criminal offence or are issued as a consequence of these. e) When they have been handed down with total and absolute disregard for the corresponding legally established procedure or for the regulations that contain the fundamental rules for the formation of free will in professional bodies. f) Decisions that are expressly or presumed to be contrary to law by which powers or rights are acquired when the fundamental requirements for their acquisition are missing. g) Any other expressly established by law.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Interesado
Oficio

Recipient interested party

Citizen
Business

Recipient office

Administration

Documents

When the procedure is initiated by the interested party, written notification will be sent to the body that handed down the decision for which review is requested.

Deadline for resolution

1 Year(s)

Administrative silence interested party

Negative

Administrative silence office

Expiry

Competent bodies

Minister of Economy and Finances or delegated body

End of procedure

Appeals

Judicial review appeal within a period of two months pursuant to Article 46 of Law 29/1998 (Ley 29/1998) of 13 July, regulating judicial review jurisdiction.

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: Automatically by the local office, in agreement with the authority that handed down the decision or its immediately superior, or at the request of the interested party, via writ sent to the authority that handed down the decision for which review is requested. Initiation of the automatic process will be notified to the interested party. Proceedings requested by interested parties can be declared inadmissible, with justification and without a decision from the advisory body, when the decision has not been declared final in the administrative procedure or if the application is not based on any of the indicated motives for annulment or if it is manifestly unfounded, as well as if other applications of the same nature have already been dismissed due to a question of grounds.
Procedure: Hearing will be granted during a period of fifteen days to the interested party and to other people whose rights are recognised by the decision or whose interests are affected by the decision, so that they may present any declarations and relevant documents or receipts. Following hearing, the competent authority will make a resolution proposal. The legal opinion of the Council of State will be requested relating to the proposal. The declaration of nullity will require the favourable opinion of the Council of State.
End: Resolution handed down by the Minister of Economy and Finances or the corresponding delegated body. Expiry. Dismissal due to administrative silence if the procedure was initiated by the interested party.

URl for online processing