Challenge to an agreement on precautionary measures

Once the precautionary measures agreement has been notified, if you do not agree and wish to appeal, you must choose, within a maximum period of one month from the day following receipt of this notification, between submitting:

• An appeal for reconsideration, before the body that issued this agreement by means of a written document stating the reasons for not agreeing with the agreement, and the mention of not having presented an economic-administrative claim. It must also contain the following information:

  • Your name or trade name and NIF, and if you are acting through a representative, their name and NIF. If you want the notifications produced in relation to the appeal to be sent to a place other than your tax address, them give the address to which you want them to be sent.

  • The order that you are appealing, its date and file number.

  • The place, date and signature.

  If you need to see the file in order to state the reasons why you do not agree with the agreement, you can go to the office indicated in the document you have received, where it will be made available to you.

• An economic-administrative claim, by means of a letter addressed to the Body that issued this agreement, which must contain at least the information indicated above. This economic-administrative claim will be resolved by the competent Economic-Administrative Tribunal, an independent body of the Tax Agency.