Criteria for action in matters of suspension of the execution of acts challenged through appeals and claims
The Resolution of the Presidency of the State Tax Administration Agency of September 24, 2025, was published in the Official State Gazette of October 6.
This resolution contains instructions regarding the processing and resolution of applications for suspension of the execution of acts that are the subject of an appeal for reconsideration or an economic-administrative claim. It also details the channels of relationship established between the Tax Agency bodies and the Economic-Administrative Courts during an economic-administrative procedure. Finally, it contains criteria for action on certain aspects of the enforcement of judgments issued by judges and courts in the administrative court system.
This resolution replaces the Resolution of December 21, 2005, of the State Secretariat for Finance and Budgets and the Presidency of the State Tax Administration Agency, which establishes criteria for action regarding the suspension of the execution of acts challenged through appeals and claims, and the relationship between the Economic-Administrative Courts and the State Tax Administration Agency.
de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se dictan criterios de actuación en materia de suspensión de la ejecución de los actos impugnados mediante recursos y reclamaciones y de relación entre los Tribunales Económico-Administrativos y la Agencia Estatal de Administración Tributaria.