SIA CODE: 991558
Right of Appeal
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 records referred to in article 16 of law 39/2015, of 1 october, of Common Administrative Procedure of the public authorities.
Remember
- IMPORTANT: This procedure is NOT the same as the Appeal for Review to the Central Administrative Court for Tax and Economic Appeals. For the latter, please consult: Filing of appeals, procedural issues or suspension requests with regard to the processing of Economic-Administrative appeals. SIA code 998151
- 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 approx. 4,1 MB)
Help with the procedure
Identification:
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Digital certificate
Documentation:
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Nombre: Toda la que considere oportuna para la defensa de su argumentación.
Tipo: Documentación particular del interesado
Obligatorio: No
Intermediado: No
Forms:Sí (Ver descarga de impresos)
Notifications:
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Electronic notification by means of Electronic Submission
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Postal
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: 3 Month(s)
End via: Si
Resolving agency:
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The agency immediately superior to the one that directed the administrative act contested.
Appeal:
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Appeal against an administrative decision 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.