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Administrative Procedures

General Information

Name

Economic-administrative appeal against Tax Management decisions.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
998123
Description

Review procedure resolved by the Economic-Administrative Courts, which are independent from the Tax Agency . The economic-administrative appeal application shall be received, in the first or sole instance, by the Tax Agency authority that handed down the challenged decision; said authority shall send it within a period of one month, together with the case file and, optionally, a report. If the appeal application also includes declarations, the authority that handed down the challenged decision may partially or fully annul the challenged decision within one month, sending the case to the Economic-Administrative Courts.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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