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Extraordinary appeal for review against a sanctioning decision Intrastat

General Details


Extraordinary appeal for review against a sanctioning decision Intrastat

Procedure type

Review of administrative acts and resources




Extraordinary review appeal, set forth in Article 113 of Law 39/2015, on the Common Administrative Procedure for Public Administrations, and which can be filed against Intrastat penalty resolutions. Can only be filed against final administrative acts.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Citizen - Company

Place for presentation

Online, at the Tax Agency eOffice

AEAT offices.

Other places contemplated in article 16 of Law 39/2015.


Written appeal, indicating which reason or reasons apply, of those set forth in Article 125 of Law 39/2015.

Phases of the procedure/service

Start: By written appeal, within the term established in Article 125 of Law 39/2015, and which will depend on the cause for filing the appeal.

Procedure and conclusion: the body in charge of the resolution will announce whether the appeal is accepted and, if so, also on the merits of the matter. If the resolution has not been issued and notified three months after the appeal was filed, it will be understood to be dismissed; an appeal may be filed by the judicial review channel.


Electronic processing

Resolution deadline

According to applicable regulations

Resolution body

Director of the Customs and Excise Duties


Judicial Review Appeal

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing