PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Economic-administrative appeal against Audit settlements

Review procedure resolved by the Economic-Administrative Courts, which are independent from the Tax Agency . The body of the Tax Agency which issued the contested decision should receive the written economic-administrative claim when it is lodged as a single or first application and should transfer it together with the file within a period of one month. The file may be accompanied by a report. If the written claim also includes declarations, the body which issued the decision can partially or totally cancel the contested decision within a period of one month in order to transfer the file to the Economic-Administrative Court.