Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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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)

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