Suspension of the contested acts as long as the economic-administrative route is not exhausted, and the suspension may be extended to the jurisdictional route.
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
- 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
Application by the interested party which will include the following details:
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 suspension is requested.
c) Administrative act or action that is challenged and that is intended to be suspended, indicating the date on which it was issued, file number or alphanumeric code that identifies the administrative act and other data that are considered appropriate.
d) Address indicated by the interested party for the purposes of notifications.
(e) Place, date and signature of the document or application.
f) Any other data established in the applicable regulations.
Deadlines and submission
- Deadline for submission
At any time while the appeal or claim of the contested act is being resolved, although when it is not requested at the same time as the appeal or claim is filed, it may only affect the actions of the collection procedure that occur after the date of its presentation, varying the amount to be guaranteed depending on the debt existing at the time of the request.
- Submission deadline start date
- 01/01/2011
- 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 one that corresponds by reason of jurisdiction.
- Attributive rule
- Royal Decree 520/2005, of 13 May, approving the General Regulations for the implementation of Law 58/2003, of 17 December, on administrative review (Arts. 25, 43 and 44) BOE No. 126 of 27 May 2005.
- Order HAC/08/2023, of 25 April, approving the Organic Structure and amending the List of Jobs of the Cantabrian Tax Administration Agency.
- Reports or opinions
- No reports or opinions are required
- Resolution entity
- The one that corresponds by reason of jurisdiction.
- Attributive rule
- Royal Decree 520/2005, of 13 May, approving the General Regulations for the development of Law 58/2003, of 17 December, on administrative review (Arts. 25, 43 and 44) BOE no. 126 of 27 May 2005.
- Order HAC/08/2023, of 25 April, approving the Organic Structure and amending the List of Jobs of the Cantabrian Tax Administration Agency.
- Maximum deadline for decision
- 6 Months
- Average deadline for decision
- 6 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
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.
- Deadline
- One month.
Regulations
- Regulation applied
-
- Law 58/2003, of 17 December, General Tax Law (Arts. 224 and 233) BOE No. 302 of 18 December 2003.
-
- Law 47/2003, of 26 November, General Budgetary Law (Art. 12) BOE No. 284 of 27 November 2003.
-
- Law 14/2006, of 24 October, on Finance of Cantabria (Art. 14) BOC no. 215 of 9 November 2006.
-
- Royal Decree 520/2005, of 13 May, approving the General Regulations for the development of Law 58/2003, of 17 December, General Taxation, on administrative review (Arts.1, 2, 325, 26, 27, 39, 40, 41, 42, 43, 44 and 45) BOE No. 126 of 27 May 2005.
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.