Appeal for revision

Appeals for revision can be made against the following administrative decisions:

• Settlements by direct payments
• Tax bill
• Final demands
• Seizure orders
• Derivation of responsibility
• Demand for payment by inheritors

When to appeal?

Appeals must be made within one month

• of receiving specific notification of the decision for which revision is being requested.
• of finalisation of the public announcement of the corresponding registers of persons subject to payment of a particular tax.

Who can appeal?

• The person liable for tax.
• The beneficiaries.
• The officially designated agent (form to delegate agent).
• Any person whose legitimate, direct interests are affected by the administrative decision.

Form

• Claim for revision

Lack of administrative response and deadline for resolving the claim

• The time limit for resolving the claim is one month from the date of filing the claim.
• If no resolution has been sent at the end of this period, the lack of administrative response should be considered a negative resolution, such that the claim has been rejected.
• If you do not agree with the resolution, you can lodge an appropriate administrative lawsuit, within the deadline.

Regulation

• Texto refundido de la Ley reguladora de las Haciendas Locales (revised text of the Regulatory Law of Local Revenue Agencies)
  • Deadline for presenting claims: art. 14.2.c
  • Who can file a claim: art. 14.2.d
  • Content: art. 14.2.f
  • Competent authority for resolving claims: art. 14.2.b
  • Representation: art. 14.2.e
  • Time limit for resolution: art. 14.2.l
  • Contesting the resolution: art. 14.2.ny

Particularities

NO SUBJECTIONS

It can be presented at any moment, from which there will only be reviewed the last four years and it will automatically be applied for the following years, as long as the same conditions under which it was granted are agreed; in accordance with the requirements that are mandatory by law and regulation.

EXEMPTIONS

If it were recognized, it would be automatically applied for the following years, as long as the same conditions under which it was granted are agreed; in accordance with the requirements that are mandatory by law and regulation.

BONUSES

If it were recognized, it would automatically be applied for the following years, as long as the same conditions under which it was granted are agreed; in accordance with the requirements that are mandatory by law and regulation.

If the brief is submitted by the taxpayer before the receipt has been issued, it will be considered as an APPLICATION FOR TAX BENEFITS, to which there will be applicable the specificities that are regulated by:

• The General BASE Ordinance
  • Application and processing: Article 44
  • Concession and effects: Article 45

Where to file it?

• At any BASE-Gestió d’Ingressos office in the Tarragona province.
• At any electronic register, dependencies or offices referred to in article 16 of Law 39/2015, October 1, of the common administrative procedure.
• Telematically through the Electronic BASE.

Related formalities