Appeal for reconsideration prior to the economic-administrative claim.
Appeal for reconsideration prior to the economic-administrative claim.
- Acts issued by the Tax Administration that are subject to an economic-administrative claim may be the subject of an optional appeal for reconsideration, in accordance with the provisions of this chapter.
- The appeal for reconsideration must be filed, where appropriate, prior to the economic-administrative claim.
If the interested party lodges an appeal for reconsideration, he or she may not file an economic-administrative claim until the appeal has been expressly resolved or until he or she can consider it dismissed due to administrative silence.
When, within the period established for appeal, an appeal for reconsideration and an economic-administrative claim have been filed that have the same act as their object, the one filed first will be processed and the second will be declared inadmissible.
General information
- Regional ministry
- Consejeria De Economia, Hacienda, Financiacion Autonomica Y Fondos Europeos
- Governing board
- Direccion De La Agencia Cantabra De Administracion Tributaria - Acat (DIR3: A06004075)
- Classification
- Tributary
- Subject(s)
- Taxes and other taxes
- Relations of the citizen, company or public employee with the Administration
- Starting way
- Interested
- Target
- Citizens
- Legal entities, self-employed persons and registered professionals
- Administration and public employees
- Subject to fees
- No
- Languages in which the procedure can be completed
- Spanish
- Allow power of attorney
- Yes
- Links to web pages with specific information
- Type
No links are included
Requirements
At the request of a party, it must be filed, where appropriate, prior to the economic-administrative claim.
Deadlines and submission
- Deadline for submission
One month from the day following the notification of the appealable act or the day following the day on which the effects of the administrative silence occur. In the case of debts with periodic maturity and collective notification, the time limit for filing them will be calculated from the day following the end of the voluntary payment period.
- Submission deadline start date
- 09/04/2021
- Submission deadline end date
- -
- Periodicity
- Continuous
- Means of submission
- Online and in person
-
- Online submission
- At the General Electronic Registry
- Art. 14. 2 of the Law 39/2015, of 1 October, of the Common Administrative Procedure of the Public Administrations, establishes the obligatory nature of the electronic management for certain subjects as, for example, a) The juridical persons, b) Entities without legal personality, c) Those who carry out a professional activity for which compulsory membership is required, for the procedures and actions they carry out with the Public Administrations in the exercise of said professional activity. In any case, within this group, notaries and property and mercantile registrars shall be included. d) Those who represent an interested party who is obliged to relate electronically with the Administration, e) The employees of the Public Administrations for the procedures and actions that they carry out with them due to their condition of public employee, in the form in which it is determined by regulation by each Administration.
- Place(s) for in-person submission
In any of the places established in Article 134 of Law 5/2018, of 22 November, on the Legal Regime of the Government, the Administration and the Institutional Public Sector of the Autonomous Community of Cantabria.
Required documentation
- It is not necessary to provide documentation
Processing and resolution
- Instructor board
- The body that issued the contested act.
- Attributive rule
Law 58/2003, of 17 December, General Taxation, Arts. 222 - 225.
- Reports or opinions
- No reports or opinions are required
- Resolution entity
- The appeal will be decided by the body that issued the contested act.
- Attributive rule
Law 58/2003, of 17 December, General Taxation, Art. 225.
- Maximum deadline for decision
- 1 Months
- Average deadline for decision
- 1 Months
- Effects of the administrative silence or inactivity of the Administration
- Initiation by request:
- Negative
- Does it put an end to the administrative procedure?
- No
Appeals
- Type
Economic-administrative claim.
- Board
In the case of an economic-administrative claim, it will be resolved by the Regional Economic Administrative Court of Cantabria or the Economic Administrative Board in the case of public law income of the Government of Cantabria and its Institutional Administration, or in the case of debts corresponding to taxes and other economic resources of Local Entities whose management and collection have been expressly delegated to the Autonomous Community of Cantabria.
- Deadline
- 1 month.
Regulations
- Regulation applied
-
- Law 58/2003, of 17 December, General Taxation.
-
- Royal Decree 939/2005, of 29 July, approving the General Collection Regulations.
-
- Royal Decree 1065/2007, of 27 July, approving the General Regulations on tax management and inspection procedures and the development of common rules on the procedures for the application of taxes.
-
- Royal Decree 520/2005, of 13 May, approving the General Regulations for the implementation of Law 58/2003, of 17 December, General Taxation, on administrative review.
Do you need help?
The 012 General Telephone Information Service will be available 24 hours a day, every day of the year, according to the following timetable:
- Personal telephone attention by means of information agents, from 9:00 to 21:00 hours from Monday to Friday, excluding public holidays.
Mechanised attention, via voicemail, during other hours and on public holidays. - Incoming calls to the mailbox will be recorded and then, from the General Information Telephone 012, a response call will be made to the citizen to resolve his or her request for information.
- For telephone calls from outside the Autonomous Community of Cantabria you can dial 942 395 563 (from abroad +34 942 395 563); if you are calling from Cantabria, you can dial 942 395 562.
- This service is only available in Spanish.