Suspension of acts of instruction of the enforcement procedure and in the voluntary period in taxes and other resources of Local Entities whose collection is delegated to the Autonomous Community.

Sede Electrónica

Suspension of acts of instruction of the enforcement procedure and in the voluntary period in taxes and other resources of Local Entities whose collection is delegated to the Autonomous Community.

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.
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