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 appeals

Subject

Appeals and complaints

Purpose

The sanctioning procedure for non-compliance with the limitations on cash payments shall 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 shall 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 written submission, within one month, if the act is express. If this is not the case, the period will be three months and will be counted, for the applicant and other potential interested parties, from the day after the effects of the administrative silence occur.

Procedure: It corresponds to the highest hierarchical body to which the act was issued.

End: By a resolution approving or rejecting the appeal.

Forms

Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing