Resources
Here you can find all the procedures and information on appeals against collection actions, suspensions, third parties, presentation of pleadings and response to summons.
Highlights
The acts carried out by the AEAT may be appealed, the types of possible appeals will be detailed in the notification documents received. At the same time, in some procedures there is also the possibility to reply to requests, making allegations to proposals or providing documentation before the administrative act is issued. In this section, there are the different means of submission or replying to the acts, and especially the use of access for the submission of documents linked to a notification received, which facilitates the classification and processing of the same.
Information
Refund of undue payments
Reimbursement of excessive or duplicate revenues ex officio or at the request of a party.
Special Review procedures
Non-regular procedures.
Suspension
Suspension of the adopted act.
Third party
Claiming of assets and/or rights by interested third parties.
Grounds for Opposition
Grounds regulated by the Law itself
Appealing a Tax Agency decision
Claim before an Economic-Administrative Tribunal.
Motion for reversal
Appeal before the same body.
Help
- Ley 58/2003, de 17 de diciembre, Artículos 165.3, 167.3, 170.3
General Tributaria.
- Ley 58/2003, de 17 de diciembre, artículos 213 a 249
General Tributaria.
- Ley 39/2015, de 1 de octubre,
del Procedimiento Administrativo Común de las Administraciones Públicas.
- Ley 1/2000, de 7 de enero
de Enjuiciamiento Civil.
- Real Decreto 520/2005, de 13 de mayo,
por el que se aprueba el Reglamento general de desarrollo de la Ley 58/2003, de 17 de diciembre, General Tributaria, en materia de revisión en vía administrativa.
- Real Decreto 939/2005, de 29 de julio, Artículos 117 a 122
por el que se aprueba el Reglamento General de Recaudación.
- Resolución de 11 de diciembre de 2001
de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se regula la presentación por vía telemática de recursos de reposición y otras solicitudes de carácter tributario.