Motion for reversal against the declaration of prescription of the refund right.

Denomination

Motion for reversal against the declaration of prescription of the refund right.

Procedure type

Taxation

Subject

Taxes

Purpose

Local office decisions related to economic-administrative claims can be subject to optional prior motion for reversal. The authority that handed down the resolution will be competent to deal with and resolve the appeal against said resolution. If the interested party lodges a motion for reversal, they cannot file an economic-administrative claim until the appeal has been expressly resolved or until it can be considered dismissed due to administrative silence.

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.

Documentation

Appeal application.

Phases of the procedure/service

Start: Via appeal application, one month from the day after notification of the challenged decision has been made or the day after that on which the procedure is deemed dismissed due to expiration of the deadline without an express resolution having been handed down. When lodging the appeal, the interested party will certify that no appeal has been filed against the same decision via an economic-administrative procedure. The appeal application shall include the declarations put forward by the interested party in relation to facts and legal grounds. The appeal will be accompanied by the documents that form the grounds for the appeal. The mere filing of a motion for reversal will not suspend the enforcement of the challenged decision. However, at the request of the interested party, enforcement of the challenged decision will be suspended pursuant to the terms set out in the regulations for this procedure.

Procedure: The reversal will subject to all the issues contained in the action, whether or not addressed in the appeal, to disclosure to the competent body for its resolution, although the initial situation of the appellant can not be impaired.

End: By a resolution approving or rejecting the appeal.

Forms

Electronic processing

Resolution deadline

1 Month/s

Resolution body

State Revenue Office

Resources

Economic-administrative claim: Term: One month from the day following notification of the resolution of the motion for reversal or from the day following that on which it is deemed to be dismissed. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing