Interposition of resources
Submit an economic-administrative appeal to the economic-administrative courts.
Management
- Filing of appeals, procedural issues or suspension requests with regard to the processing of Economic-Administrative appeals
Lodging of appeals for review (Art. 241.1 LGT); appeals for annulment (Art. 241 bis LGT); cases of suspension (Art. 43.5 and 44.5 of R.D. 520/2005); cases of appearance (Art. 232.3 LGT); requests for suspension before a TEA (Art. 233.4 and 233.5 LGT) and extension of decisions (Art. 69 of R.D. 520/2005)
- Interposition of economic-administrative claims among private individuals
Claims relating to withholdings, income on account, repercussions, to the obligation to issue and deliver invoice and relationships between the substitute and the taxpayer ( Law 58/2003 General Tributaria art. 235.4).
- Filing of appeals, procedural issues or suspension requests with regard to the processing of Economic-Administrative appeals