Sede Electrónica

Letter that must be addressed to the competent body for resolution, which must include the following points:
a) Name, surname or company name or full name, N.I.F. and address of the interested party. In the event that acting through a representative, their complete identification must be included.
b) Body before which the reimbursement of the cost of guarantees is requested.
c) Administrative act or action to which the request for reimbursement is linked, indicating the date on which it was issued, file number or alphanumeric code that identifies the administrative act and other data that is considered appropriate.
d) Address indicated by the interested party for notification purposes.
(e) Place, date and signature of the document or application.
f) Any other data established in the applicable regulations.

There is no specific time limit, without prejudice to the limitation of the right to demand a refund (Articles 66 and 67 of General Tax Law 58/2003).

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

Delegated register of the Cantabrian Tax Administration Agency or 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.

- Article 75 of Royal Decree 520/2005, of 13 May, which approves the General Regulations for the development of Law 58/2003, of 17 December, on administrative review (BOE no. 126 of 27 May 2005).

- Decree 134/2004, of 10 December, approving the modification of the organic structure and the list of jobs in the Departments of Economy and Finance.

- Decree 32/2006, of 23 March, which partially modifies the basic structure of the Department of Economy and Finance.

-Arts. 75 of Royal Decree 520/2005, of 13 May, which approves the General Regulations for the development of Law 58/2003, of 17 December, on administrative review, (BOE no. 126 of 27 May 2005). Decree 134/2004, of 10 December, approving the modification of the organic structure and the list of jobs in the Departments of Economy and Finance. Decree 32/2006, of 23 March, which partially modifies the basic structure

Optional appeal for reversal or economic-administrative claim.

In the case of an appeal for reconsideration, the appeal is resolved by the same one who issued the contested decision. In the case of an economic-administrative claim, the Regional Economic Administrative Court of Cantabria or the Economic Administrative Board resolves in the case of public law income of the Government of Cantabria and its Institutional Administration.