Deadlines for resolution of procedures

Information approved by the Advisory Board, 08/10/2019

PROCEDURE DEADLINE FOR RESOLUTION INTERPRETATION OF ADMINISTRATIVE SILENCE COMPETENT AUTHORITY
1. Nullity (Art. 217.6 LGT) 1 year Rejection Advisory Board (Art. 7.11 Statutes)
2. Correction of errors (Art. 220.2 LGT) 6 months Rejection President (Art. 11 Statutes)
3. Enquiry for fiscal benefits (Art. 136.4 RGIT) 6 months Rejection President (Art. 11  Statutes)
4. Enquiry for fractionation ans postponement (Art. 52.6 RGR) 6 months Rejection Treasurer (Art. 15.3 Regulations)
5. Repayment of undue amounds paid (Art. 220.2 and 221.1 in fine LGT) 6 months Rejection Treasurer (Art. 15.3 Regulations)
6. Appeal for reversal (Art. 14.2.l TRLHL) 1 month Rejection That who dictated the act to be the subject to appeal
7. Extraordinary review process (Art. 126.3 LPACAP) 3 months Rejection That who dictated the act to be the subject to appeal
8. Apllication for compensation (Art. 56.7 RGR) 6 months Rejection Treasurer (Art. 15.3 Regulations)
9. Correction of self-assessment (Art. 128.4 RGIT) 6 months Rejection President (Art. 11  Statutes)
10. Application for tax current account (Art 140.3 RGIT) 3 months Rejection President (Art. 11  Statutes)
11. Third Parties (120.2 RGR) 6 months Rejection President (Art. 11  Statutes)
12. Application for payment in kind (Art. 40.4 RGR) 6 months Rejection President (Art. 11  Statutes)
13. A request for a state liability declaration (Art. 91.3 LPACAP) 6 months Rejection President <10% Regular appeals
Advisory Board > 10% Regular appeals
14. Appeal for reversal (Art. 52 LBRL and 124.2 LPACAP) 1 month Rejection That who dictated the act to be the subject to appeal
15. Application for suspension via appeal (Art. 104.1 LGT) 6 months Rejection That who dictated the act to be the subject to appeal
16. Contract termination (Art. 212.8 LCSP) 8 months Record expiration --

 

Abbreviation Spanish English
LGT Ley General Tributaria General Tax Law
RGIT Reglamento de Gestión e Inspección de tributos Regulations on Tax Management and Inspection
RGR Reglamento General de Recaudación General Tax Collection Regulations
TRLHL Texto refundido de la Ley Reguladora de las Haciendas Locales Revised Text of the Regulatory Law of Local Revenue Agencies
LPACAP Ley del Procedimiento Administrativo Común de las Administraciones Públicas Law on the Common Administrative Procedures of Public Administrations
LCSP Ley de Contratos del Sector Público Law on the Public Sector Contracts