Skip to main content

Special Review procedures

Non-regular procedures.

Correction of errors in Collection Acts : Procedure designed to obtain, at any given time, automatically by the local office or at the request of the interested party, rectification of material, factual or arithmetic errors by the body that handed down the decision, provided that the time limit has not expired.

Revocation : Special review procedure, through which the tax administration may reverse its decisions in benefit of the interested parties, in the following three cases:

  1. When it is considered that it manifestly infringes the law.
  2. When circumstances that occur and affect a specific legal situation demonstrate the legal inadmissibility of the challenged decision.
  3. When the formalities of the procedure lead to the defencelessness of the interested parties.    

Review of null and void acts of Collection : Procedure to declare null and void tax decisions for which finalise the administrative procedure or which are not resolved within the deadline, in the following circumstances:

  1. When they damage rights and freedoms with constitutional protection.
  2. When they have been passed by authorities clearly not authorised, whether due to the subject matter or the geographical territory.
  3. When they have impossible content.
  4. When they constitute a criminal offence or are issued as a consequence of these.
  5. When they are handed down with total and absolute disregard for the legally established procedure or for the regulations that contain the fundamental rules for the formation of free will in professional bodies.
  6. Decisions that are expressly or presumed to be contrary to law by which powers or rights are acquired when the fundamental requirements for their acquisition are missing.
  7. Others expressly established by law.

Declaration of harmfulness of voidable Collection acts : Procedure through which the Tax Agency can declare detrimental to the public interest its decisions and resolutions in favour of the interested parties that incur in any infringement of law, in order to subsequently challenge them in the contentious-administrative courts.