The appeal for reconsideration and the economic-administrative claim are two classes of administrative resources whose purpose is to examine the legality of administrative acts of economic content regulated by tax law. The appeal for reconsideration is optional and is resolved by the body that issued the act. (Articles 222-225 LGT)
The economic-administrative claim, which can be filed directly against a resolution or, if an appeal for reversal has been filed, after it is resolved; It is resolved by a body other than the one that issued the act that is appealed, the Economic-Administrative Courts, and, unlike the reinstatement, it does function as a necessary budget of the appeal before the contentious-administrative jurisdiction. (Articles 226-233 LGT)
The economic-administrative claim
Is configured from its origin as a prior administrative means of review that it is necessary to exhaust, so that the taxpayer can go to the Courts to assert his rights and claims against a tax act that he considers harmful to his interests.
This prior and mandatory claim has the ultimate purpose of reducing litigation and avoiding overloading the Courts of Justice, although on many occasions it has proven ineffective in achieving this objective, being a source of undue delay in the review procedure, which is why, With the reform carried out in the LGT in 2015, the abbreviated procedure was introduced in a single instance for matters of less complexity (article 245 of the LGT).
Therefore, the economic-administrative claim is mandatory. In this sense, article 228 of the LGT indicates that the jurisdiction of the Economic-Administrative Courts will be “inalienable and non-extendable and may not be altered by the will of the interested parties.” As an exception to this general rule, against the acts of management of the taxes of the local entities, it is only possible to file an appeal for reconsideration being configured as mandatory and prior to the filing of contentious-administrative appeal, without being able to file an economic-administrative claim;
After instructing the corresponding file, the hierarchical superior to the organ that dictated the contested act must issue a resolution and notify it within a maximum period of 3 months.
When the contested act had been expressly resolved, the silence of the appeal will be dismissed.
But when the contested act would have concluded by administrative silence, the silence of the appeal will be an estimated, provided that it does not see:
- On the transmission of powers related to public domain or service.
- those related to activities that may harm the environment.
- Finally, those relapsed in proceedings of patrimonial responsibility of public administrations.
When the appeal is estimated, the contested act in the sense we have requested may be understood or modified. The resolution will determine the concrete effects of the appeal.
Extraordinary appeal for review
In certain circumstances, another administrative resource against the resolution of the appeal of Alzada will still be accessed. This is the extraordinary review of review, which proceeds when in the contested resolution:
- In fact error was incurred.
- It attended prevarication, bribery, violence, fraudulent machination or other crimes.
- Documents or testimonies were taken into consideration that are subsequently declared false by firm judicial judgment.
- When subsequent documents of essential value appear subsequently that evidence the error of the resolution.
In these cases the interested party has a period of between 3 months and 4 years to file the appeal in administrative route. The competent body must dictate and notify its resolution within 3 months. Otherwise, the silence will be dismissed, the judicial means being open.
Errors rectification appeal
For those taxes or tax settlements in which a manifest error is appreciated we have the rectification of errors.
Article 109. Revocation of acts and error rectification.
- Public administrations may revoke, as long as the prescription period has not elapsed, their acts of tax or unfavorable, provided that such revocation does not constitute dispensation or exemption not allowed by the laws, nor is it contrary to the principle of equality, to the public interest to the public interest or to the legal system.
- Public administrations may also rectify at any time, ex officio or at the request of the interested parties, material errors, in fact, or arithmetic existing in their actions.