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Ministry of Finance

Sede Electrónica Central

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SIA CODE: 991557

Discretionary Appeal for Reversal

Revision of administrative acts that do not exhaust the administrative route for reasons of nullity or voidability.

Body responsible: Technical General Secretariat

Recipient:

  • Citizen

  • Business

Submission:

  • Any of the registries and offices referred to in Article 38.4 of Law 30/92, or by electronic registry.

What will you need to complete the process

Identification:

  • Digital certificate

Documentation:

  • Name: Everything that is considered appropriate in defence of your lines of argument, in accordance with Articles 70, 79 and the concordant ones of Law 30/1992, of 26 November, on the Legal Regime of the Public Administrations and Common Administrative Procedur

    Type: Documentación particular del interesado

    Compulsory: No

    Mediated: No

Forms:Sí (Consultar Formularios para la tramitación)

Notifications:

  • Digital Services via the Single Authorised Email Address (DEHú)

  • Publication for notification purposes

  • Postal

  • Electronic notification by means of Electronic Submission

Taxes and/or fees: No

Extra information about the procedure

Way to start: Interesado

  • Silent mode: Negative

Procedure stage:

  • Appeal time frame: 1 month. Processing: According to the general rules of administrative procedure.

Time frame for resolution: 1 Month(s)

End via: Si

Resolving agency:

  • The same agency that directed the act revised.

Appeal:

  • Administrative appeal. Before the relevant jurisdictional body, within a period of two months

Basic provisions

  • Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas. Fecha BOE: 2/10/2015. BOE nº 236.

Remember

  • This platform is accessed by using a secure communication channel and, as an essential requirement, you should have an electronic identity card (e-ID) or a recognized X509.3 certificate, based either on a logic carrier (a file) or on a physical carrier (a cryptographic card).
  • Access is by way of a Microsoft Internet Explorer 6 browser or later, Netscape 4.72, Mozilla Firefox 1.5 or later. .
  • For any other enquiries regarding the management of the procedure - Finance: secretaria.recursos@hacienda.gob.es
  • For technical queries or queries about the content of the website: gestion.sede@hacienda.gob.es
  • Link to the downloadable form to carry out the procedure in person (PDF aprox. 4,7 MB)