Base On-line


To make allegations or present an appeal for reversal to the tributary sanctioning procedure

What does it allow?

The procedure consists in presenting allegations to the sanctioning file or a rescheduling action against the resolution of the sanctioning procedure initiated as a result of a procedure of inspection or verification in the tax area.

Who can ask for it?

The person holding the file against which the administrative act or his legal representative is addressed to.

Submission deadlines

The submission deadlines are indicated in the respective notification, being the following:

  • In case of allegations to the sanction proposal: 15 business days counting from its notification, during which, in addition, you can consult the file and / or provide those documents, proofs or any other data considered suitable for your defence. 
  • In the case of the appeal for reversal: One month from the day after the notification of the resolution / resolution.

Processing channel

You may submit the appeal for reversal, as well as the rest of the documents you consider, in the following way:

In person: at any of the offices of Base-Gestió d'Ingressos.

Mail Postal: by registered mail addressed to BASE-Income Management, Department of Inspection and Checking, Pere Martell street, 2, CP 43001, Tarragona.

Telematic: through the BASE Electronic Headquarters (with digital certificate).

In accordance with the established in art. 14.2 of Law 39/2015, of October 1rst, of the Common Administrative Procedure of Public Administrations, this channel is mandatory for all those subjects obliged to relate to the Public Administrations through electronic means.

Required documentation

Related formalities