Revocation of Collection decisions

Denomination

Revocation of Collection decisions

Procedure type

Taxation

Subject

Taxes

Purpose

Special review procedure, through which the tax administration may reverse its decisions in benefit of the interested parties, in the following 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 defencelessness of the interested parties.

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 only be initiated automatically by the local office, without prejudice to the fact that the interested parties can request its initiation sent in writing to the authority that handed down the decision.

Procedure: The authority that handed down the decision must send a copy of the case, accompanied by a report on the relevant grounds and the appropriateness of the revocation. The interested parties will be granted a hearing within 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 period of two months pursuant to Article 46 of Law 29/1998 of 13 July, regulating Judicial Review Jurisdiction.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing