Economic-administrative claim.
Economic-administrative claim.
It may be claimed in economic-administrative proceedings in relation to the following matters:
a) The application of State taxes or the surcharges established on them and the imposition of tax penalties by the General State Administration and the public law entities linked to or dependent on it and the Tax Administrations of the Autonomous Communities and Cities with a Statute of Autonomy.
b) Any other that is established by legal precept of the express State.
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)
- Relations of the citizen, company or public employee with the Administration
- Taxes and other taxes
- 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
The following shall be entitled to file economic-administrative claims:
a) Taxpayers and infringing subjects.
b) Any other person whose legitimate interests are affected by the tax act or action.
Deadlines and submission
- Deadline for submission
The economic-administrative claim in sole or first instance shall be filed within a period of one month from the day following the notification of the contested act, or from the day following the day on which there is evidence of the performance or omission of the withholding or payment on account, of the repercussion that is the reason for the claim or of the substitution derived from the relations between the substitute and the taxpayer.
In the event of administrative silence, the claim may be filed from the day following the day on which it takes effect. If, after the filing of the claim, and before its resolution, an express resolution is issued, it will be sent to the Court, once the interested party has been notified.
The notification shall warn that the express resolution, according to its content, will be considered challenged in economic-administrative proceedings, or will cause the termination of the procedure by extra-procedural satisfaction, which will be declared by the economic-administrative body that is hearing the procedure.
In any case, a period of one month will be granted, counting from the day following the notification, for the interested party to make the arguments he or she deems appropriate before the Court. In these allegations, the interested party may pronounce on the consequences indicated in the previous paragraph. Failure to do so shall be deemed to have been agreed to these consequences.
In the case of claims relating to the obligation to issue and deliver an invoice incumbent on entrepreneurs and professionals, the period referred to in the first paragraph shall begin to run one month after compliance with that obligation has been formally requested.
In the case of debts with periodic maturity and collective notification, the time limit for filing 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 application shall be addressed to the administrative body that issued the contestable act, which shall forward it to the competent court within a period of one month together with the file.
- Attributive rule
Law 58/2003, of 17 December, General Taxation, Arts. 226 - 240.
- Reports or opinions
- No reports or opinions are required
- Resolution entity
- The Regional Economic Administrative Court of Cantabria or the Economic Administrative Board in the case of public law revenues 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 has been expressly delegated to the Autonomous Community of Cantabria.
- Attributive rule
Law 58/2003, of 17 December, General Taxation, Arts. 226-240.
- Maximum deadline for decision
- 1 Years
- Average deadline for decision
- 1 Years
- 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
Ordinary appeal.
- Board
Central Economic-Administrative Court.
- Deadline
- 1 month.
Regulations
- Regulation applied
-
- Royal Decree 939/2005, of 29 July, approving the General Collection Regulations.
-
- Law 58/2003, of 17 December, General Tax Law (Arts. 222-225).
-
- 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.