Interposition of resources
Submit an economic-administrative appeal to the economic-administrative courts.
Management
Claims relating to withholdings, income on account, repercussions, the obligation to issue and deliver invoices and the relations between the substitute and the taxpayer (arts. 235. 1, 2 and 4 LGT).
Challenge of the decisions handed down in the first instance by the Economic-Administrative Courts of the Autonomous Communities and of the Cities with Statute of Autonomy (arts. 241 LGT and 36 and 61 RD 520/2005).
Challenge of decisions taken through economic-administrative channels in the cases contemplated in article 241 bis of the General Tax Law (arts. 241 bis LGT and 60 RD 520/2005).
Request for rectification of an economic-administrative resolution when it is appreciated that in dictating it could have been incurred in material, factual or arithmetical errors (arts. 220 LGT and 13 RD 520/2005).
Request for revision of firm decisions of the Economic-Administrative Courts when any of the circumstances foreseen in article 244.1 of the General Tax Law (arts. 244 LGT and 62 RD 520/2005).
Request for suspension of the execution of the impugned act with total or partial exemption of guarantees when in the issuance of it there had been an arithmetical, material or factual error, or when such execution could cause damages difficult or impossible to repair (arts. 233.4 and 5 LGT and 46 RD 520/2005).
Against the refusal of automatic suspension with provision of guarantees (art. 233.2 LGT), against the denial of the suspension with the provision of other guarantees decreed by the management body (art. 233.3 LGT) and against the modification of the suspension resolution (art. 233.3 LGT ) may intervene within 15 days in an incident in the economic-administrative claim relating to the act whose suspension was requested.
Download of forms
Download the forms for your presentation on paper.