Sede Electrónica

The following shall be entitled to file contentious-administrative appeals:
a) Taxpayers and infringing subjects.
b) Any other person whose legitimate interests are affected by the tax act or action.

1. The time limit for lodging the contentious-administrative appeal shall be two months from the day following the publication of the contested provision or the day of notification or publication of the act terminating the administrative proceedings, if express. If it is not, the period will be six months and will be counted, for the applicant and other possible interested parties, from the day following the day on which, in accordance with its specific regulations, the alleged act takes place.
2. In the cases provided for in Article 29, the two months shall be counted from the day following the expiry of the periods indicated in said Article.
3. If the contentious-administrative appeal is directed against a de facto action, the time limit for lodging the appeal shall be ten days from the day following the end of the period established in Article 30. If there is no requirement, the period shall be twenty days from the day on which the administrative action was initiated in fact.
4. The time limit for lodging the contentious-administrative appeal shall be counted from the day following the day on which the express resolution of the optional appeal for reversal is notified or on which it must be understood to have been presumably dismissed.
5. The time limit for lodging an appeal for damages shall be two months from the day following the date of the declaration of damages.
6. In disputes between Administrations, the period for lodging a contentious-administrative appeal shall be two months, unless otherwise established by law. When the request regulated in the first three paragraphs of Article 44 has preceded, the period shall be counted from the day following the day on which the communication of the express agreement is received or is understood to have been presumedly rejected.

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.

- Law 58/2003, of 17 December, General Taxation, art. 249.

- Law 29/1998, of 13 July, regulating the Contentious-Administrative Jurisdiction.

Law 29/1998, of 13 July, regulating the Contentious-Administrative Jurisdiction.

Determined in the judgment itself.

Determined in the judgment itself.