Reversal of Customs and Excise decisions

Denomination

Reversal of Customs and Excise decisions

Procedure type

Taxation

Subject

Taxes

Purpose

Special review procedure, through which the tax authorities may revoke their actions in favour of the interested parties, in three cases: when it is considered that they manifestly infringe the law, when supervening circumstances affecting a particular legal situation reveal the inappropriateness of the act issued, or when the processing of the procedure has resulted in the interested parties being left defenceless.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015

Documentation

The procedure is initiated automatically by the local office.

Phases of the procedure/service

Start: The procedure will be exclusively instigated ex officio, notwithstanding the fact that the interested parties may promote its instigation by means of a written document addressed to the body that made the decision.

Procedure: The body that made the decision shall send a copy of the file, accompanied by the report with the relevant background and the reason for the reversal. The interested parties will be granted a hearing period of fifteen days. A report will be requested from the legal advice body on the appropriateness of the revocation.

End: Agreement of the manager of the competent Tax Agency department to which the body that made the decision reports. If the decision was handed down by a Tax Agency Department Manager, said manager's immediate superior officer shall be competent. It can also end due to expiry. The revocation of the acts which are subject to an economic-administrative resolution cannot be agreed.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

Tax Agency (manager of the corresponding department or immediate hierarchical superior if the decision was made by a department manager)

Resources

Judicial review appeal within a two-month period pursuant to Article 46 of Law 29/1998 (Ley 29/1998) of 13 July, regulating the jurisdiction for judicial reviews

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing