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:
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Citizen
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Business
Submission:
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Any of the registries and offices referred to in Article 38.4 of Law 30/92, or by electronic registry.
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)
Help with the procedure
Identification:
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Digital certificate
Documentation:
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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:
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Postal
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Electronic notification by means of Electronic Submission
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Digital Services via the Single Authorised Email Address (DEHú)
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Publication for notification purposes
Taxes and/or fees: No
Way to start: Interesado
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Silent mode: Negative
Procedure stage:
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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:
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The same agency that directed the act revised.
Appeal:
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Administrative appeal. Before the relevant jurisdictional body, within a period of two months
Basic provisions
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Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas. Fecha BOE: 2/10/2015. BOE nº 236.