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Wednesday the 12th of March, 2025

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Ministry of Finance

Sede Electrónica Central

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SIA CODE: 3013923

Filing of a claim on tax issues with the Arbitration Board of the Economic Agreement with the Autonomous Community of the Basque Country

A claim is lodged and judicial proceedings are commenced by the Arbitration Board by the filing of a dispute or discrepancy by the State Administration, by the Provincial Councils, by an Autonomous Community, by the Commission for the Coordination and Evaluation of Regulations provided for in the Economic Agreement or at the taxpayer's request. The Arbitration Board shall dictate a judgment in accordance with the law, in accordance with the principles of economy, urgency and efficiency, all the issues raised in the case, whether or not they have been raised by the parties or interested parties in the dispute, including the enforcement procedures. This Arbitration Board's judgments, without prejudice to their enforceability, shall only be granted recourse to appeal in contentious-administrative judicial proceedings before the corresponding Chamber of the Supreme Court.

Body responsible: Arbitration Board of the Economic Agreement with the Autonomous Community of the Basque Country

Recipient:

  • Administration

Submission:

  • electronically

Remember

For more information, you can consult the administrative procedure information on the Ministry's instutiional portal.

Help with the procedure

Forms for the procedure

What will you need to complete the process

Identification:

  • Digital certificate

Documentation:

Forms:Sí (Consultar Formularios para la tramitación)

Notifications:

  • Electronic notification by means of Electronic Submission

Taxes and/or fees: No

Extra information about the procedure

Way to start: Interesado

  • Silent mode: In accordance with applicable regulations

Procedure stage:

  • Start

  • Case Examiniation

  • Judgment

Time frame for resolution: In accordance with applicable regulations

End via:

Resolving agency:

  • Arbitration Board

Appeal:

  • The Supreme Court's Contentious-Administration Chamber

Provision

Basic provisions

  • Ley 12/2002, de 23 de mayo, por la que se aprueba el Concierto Económico con la Comunidad Autónoma del País Vasco.

  • Real Decreto 1760/2007, de 28 de diciembre, por el que se aprueba el Reglamento de la Junta Arbitral prevista en el Concierto Económico con la Comunidad Autónoma del País Vasco.