Appeal against penalties for infringement of Art. 7 Law 7/2012.

Denomination

Appeal against penalties for infringement of Art. 7 Law 7/2012.

Procedure type

Review of administrative acts and resources

Subject

Appeals and complaints

Purpose

The sanctioning procedure for non-compliance with the limitations on cash payments will be governed by the provisions of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations. The competence for the processing and resolution of the aforementioned sanctioning procedure will correspond throughout the Spanish territory to the State Tax Administration Agency.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

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

Phases of the procedure/service

Start: By means of a filing, within a period of one month, if the act is express. If it is not, the period will be three months and will be counted, for the applicant and other possible interested parties, from the day following the day on which the effects of the administrative silence occur.

Procedure: It corresponds to the higher hierarchical body that issued the act.

End: By a resolution approving or rejecting the appeal.

Forms

Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing