Reversal of legally null and void decisions regarding declaration of prescription of the right to refund.

Denomination

Reversal of legally null and void decisions regarding declaration of prescription of the right to refund.

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure to declare null and void tax decisions for which finalise the administrative procedure or which are not resolved within the deadline, in the following circumstances: That violate the rights and freedoms susceptible to constitutional protection, that have been issued by a body that is manifestly incompetent due to the subject matter or territory, that have an impossible content, that constitute a criminal offence or are issued as a consequence of one, that are issued completely and absolutely disregarding the legally established procedure or the regulations that contain the essential rules for the formation of the will in collegiate bodies, that are express or presumed acts contrary to the legal system by which powers or rights are acquired lacking the essential requirements for their acquisition, or others that are expressly established in a provision of legal rank.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

job

Applicant: Administration

Place for presentation

Telematics.

AEAT offices

Post Offices

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

Documentation

When the procedure is initiated at the request of the interested party, a written request shall be sent to the body that issued the act whose review is sought.

Phases of the procedure/service

Start: Automatically by the local office, in agreement with the authority that handed down the decision or its immediately superior, or at the request of the interested party, via writ sent to the authority that handed down the decision for which review is requested. Initiation of the automatic process will be notified to the interested party. Proceedings requested by interested parties can be declared inadmissible, with justification and without a decision from the advisory body, when the decision has not been declared final in the administrative procedure or if the application is not based on any of the indicated motives for annulment or if it is manifestly unfounded, as well as if other applications of the same nature have already been dismissed due to a question of grounds.

Procedure: Hearing will be granted during a period of fifteen days to the interested party and to other people whose rights are recognised by the decision or whose interests are affected by the decision, so that they may present any declarations and relevant documents or receipts. Following hearing, the competent authority will make a resolution proposal. The legal opinion of the Council of State will be requested relating to the proposal. The declaration of nullity will require the favourable opinion of the Council of State.

End: Resolution handed down by the Treasury Minister or the corresponding delegated body. Expiry. Dismissal due to administrative silence if the procedure was initiated by the interested party.

Forms

Electronic processing

Resolution deadline

1 year

Resolution body

Minister of Economy and Finances or delegated body

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