Deadlines for resolution of procedures
Information approved by the Advisory Board, 08/10/2019
| PROCEDURE | DEADLINE FOR RESOLUTION | INTERPRETATION OF ADMINISTRATIVE SILENCE | COMPETENT AUTHORITY |
|---|---|---|---|
| 1. Nullity (Art. 217.6 LGT) | 1 year | Rejection | Advisory Board (Art. 7.11 Statutes) |
| 2. Correction of errors (Art. 220.2 LGT) | 6 months | Rejection | President (Art. 11 Statutes) |
| 3. Enquiry for fiscal benefits (Art. 136.4 RGIT) | 6 months | Rejection | President (Art. 11 Statutes) |
| 4. Enquiry for fractionation ans postponement (Art. 52.6 RGR) | 6 months | Rejection | Treasurer (Art. 15.3 Regulations) |
| 5. Repayment of undue amounds paid (Art. 220.2 and 221.1 in fine LGT) | 6 months | Rejection | Treasurer (Art. 15.3 Regulations) |
| 6. Appeal for reversal (Art. 14.2.l TRLHL) | 1 month | Rejection | That who dictated the act to be the subject to appeal |
| 7. Extraordinary review process (Art. 126.3 LPACAP) | 3 months | Rejection | That who dictated the act to be the subject to appeal |
| 8. Apllication for compensation (Art. 56.7 RGR) | 6 months | Rejection | Treasurer (Art. 15.3 Regulations) |
| 9. Correction of self-assessment (Art. 128.4 RGIT) | 6 months | Rejection | President (Art. 11 Statutes) |
| 10. Application for tax current account (Art 140.3 RGIT) | 3 months | Rejection | President (Art. 11 Statutes) |
| 11. Third Parties (120.2 RGR) | 6 months | Rejection | President (Art. 11 Statutes) |
| 12. Application for payment in kind (Art. 40.4 RGR) | 6 months | Rejection | President (Art. 11 Statutes) |
| 13. A request for a state liability declaration (Art. 91.3 LPACAP) | 6 months | Rejection | President <10% Regular appeals Advisory Board > 10% Regular appeals |
| 14. Appeal for reversal (Art. 52 LBRL and 124.2 LPACAP) | 1 month | Rejection | That who dictated the act to be the subject to appeal |
| 15. Application for suspension via appeal (Art. 104.1 LGT) | 6 months | Rejection | That who dictated the act to be the subject to appeal |
| 16. Contract termination (Art. 212.8 LCSP) | 8 months | Record expiration | -- |
| Abbreviation | Spanish | English |
|---|---|---|
| LGT | Ley General Tributaria | General Tax Law |
| RGIT | Reglamento de Gestión e Inspección de tributos | Regulations on Tax Management and Inspection |
| RGR | Reglamento General de Recaudación | General Tax Collection Regulations |
| TRLHL | Texto refundido de la Ley Reguladora de las Haciendas Locales | Revised Text of the Regulatory Law of Local Revenue Agencies |
| LPACAP | Ley del Procedimiento Administrativo Común de las Administraciones Públicas | Law on the Common Administrative Procedures of Public Administrations |
| LCSP | Ley de Contratos del Sector Público | Law on the Public Sector Contracts |