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Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Filing of appeals, procedural issues or suspension requests with regard to the processing of Economic-Administrative appeals

Type of procedure/service
Revision of administrative acts and resources
Subject
Appeals and claims
SIA code
998151
Description

Lodging of appeals for review (Art. 241.1 LGT); appeals for annulment (Art. 241 bis LGT); cases of suspension (Art. 43.5 and 44.5 of R.D. 520/2005); cases of appearance (Art. 232.3 LGT); requests for suspension before a TEA (Art. 233.4 and 233.5 LGT) and extension of decisions (Art. 69 of R.D. 520/2005)

Body responsible for the procedure
Central Administrative Court for Tax and Economic Appeals (E00127205)

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