Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name

Revocation of Collection decisions

Type of procedure/service

Tax information

Subject

Taxes

SIA code

998060

Description

Special review procedure, through which the tax administration may reverse its decisions in benefit of the interested parties, in the following three cases:

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 decision.

3. When the formalities of the procedure lead to the 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 local office.

Deadline for resolution

6 Month(s)

Administrative silence office

Expiry

Competent bodies

Tax Agency (manager of the corresponding department or immediate hierarchical superior if the decision was made by a department manager)

End of procedure

Appeals

Reconsideration: Application period: One month. Optionally, before the office that issued the administrative ruling being appealed, stating that no economic-administrative claim has been lodged against said ruling.

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: The procedure will only be initiated automatically by the local office, without prejudice to the fact that the interested parties can request its initiation sent in writing to the authority that handed down the decision.
Procedure: The authority that handed down the decision 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.
End: Agreement of the manager of the competent Tax Agency department to which the body that made the decision reports. If the decision was handed down by a Tax Agency Department Manager, said manager'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